Arranz, José María; Serrano, Carlos García - In: Hacienda Pública Española 199 (2011) 4, pp. 151-186
This article analyzes the tax data from the Spanish “Continuous Sample of Working life”, which contains an overview for each fiscal year of all income tax withholdings and prepayments on earned income, economic activities and income assignments of salaried workers, pensioners and recipients...