Barrero, Félix Domínguez; Laborda, Julio López; … - In: Hacienda Pública Española (2005) 3, pp. 55-86
The paper estimates the impact that the differences of taxation in the Spanish Personal Income Tax (IRPF) and Corporate Income Tax (IS) cause in the division of the economic activity between corporate and noncorporate firms. The exercise is based on the approach proposed by Mackie-Mason and...