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Tax amnesties and income tax compliance : the case of Spain

López Laborda, Julio; Rodrigo Sauco, Fernando - In: Fiscal studies : the journal of the Institute for … 24 (2003) 1, pp. 73-96

Persistent link: https://www.econbiz.de/10001831168

Mobility of top income taxpayers in response to regional differences in personal taxes : evidence from Spain

López Laborda, Julio; Rodrigo Sauco, Fernando - In: Economics : the open-access, open-assessment journal 16 (2022) 1, pp. 152-169

The study empirically tests whether regional differences in personal taxes (Personal Income Tax, Wealth Tax, and Inheritance and Gift tax) have had some influence on the decision of the richest Spanish taxpayers to change their residence. The estimates use the Personal Income Tax (IRPF) Panel...

Persistent link: https://www.econbiz.de/10013252549

El hueco que deja el diablo : una estimación del fraude en el IRPF con microdatos tributarios

Domínguez Barrero, Félix; López Laborda, Julio; … - 2013

Persistent link: https://www.econbiz.de/10010193237

Tax evasion in Spanish Personal Income Tax by income sources, 2005-2008 : from the synthetic to the dual tax

Domínguez Barrero, Félix; López Laborda, Julio; … - In: European journal of law and economics 44 (2017) 1, pp. 47-65

Persistent link: https://www.econbiz.de/10011800231

Taxation and the saver's choice between a life annuity and a lump sum pension plan payout : the case of Spain

Domínguez Barrero, Félix; López Laborda, Julio - In: Pensions : an international journal 17 (2012) 1, pp. 63-69

Persistent link: https://www.econbiz.de/10009545796

Personal income tax decentralization, inequality, and social welfare

López Laborda, Julio; Onrubia, Jorge - In: Public finance review : PFR 33 (2005) 2, pp. 213-235

Persistent link: https://www.econbiz.de/10003142548

Allowances: are really better than tax credits?

Badenes Plá, Nuria (contributor); … - In: Brazilian electronic journal of economics : BEJE 4 (2001) 1, pp. 1-23

Persistent link: https://www.econbiz.de/10002417631

A vueltas con el impuesto lineal sobre la renta

López Laborda, Julio (contributor) - 2003

Persistent link: https://www.econbiz.de/10001765890

Tributación de la familia, desigualdad y bienestar social en el IRPF

Badenes Plá, Nuria; López Laborda, Julio; Onrubia, Jorge - In: Revista de economía aplicada : publicación cuatrimestral 6 (1998) otoño, pp. 29-512

Persistent link: https://www.econbiz.de/10001456271

Personal income tax compliance at the regional level : the role of persistence, neighborhood, and decentralization

López Laborda, Julio; Vallés Giménez, Jaime; Zárate … - In: International regional science review : IRSR ; an … 44 (2021) 2, pp. 289-317

Persistent link: https://www.econbiz.de/10012427035