This paper analyses the foundations, possible applications and the effects of tourism taxation in Spain. The article … tourism taxation in Spain, with special mention being given to the now repealed Balearic ecotasa. Finally, the effects of two …-related sectors could have the same effects on tourist expenditure but at the costs of greater impact for Spain's economy. …

hypothesis (TLGH). The cases under analysis are Spain and Italy, two of the most important countries worldwide regarding the … exports cause economic growth in the long-term for both countries, whilst only for Spain tourism appears as a factor which …

unemployment prior to and in the aftermath of the global financial crisis in Spain. He discusses the situation, where labor market …

In this paper the authors analyze the existence of profit shifting between Spain and other OECD and EU countries. Using …. When the tax rate differences between Spain and the foreign countries vary by one percentage point, reported profits vary … results in the literature. Furthermore, the authors calculate the impact of this activity on Spain's tax revenues from the …

The paper evaluates the effect of Double Taxation Treaties (DTTs) on Spain's inward and outward Foreign Direct … application by Spain of the territorial system is positively related to investment from this country to abroad. However, the tax … the investment of these countries into Spain. …

Spain during the last two decades. The aim of this paper is to shed light on the impact of the European economic integration …