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Consumption tax revenue and personal income tax : analytical elasticities under non-standard tax structures

Sanz, José Félix; Castañer, Juan M.; Romero Jordán, … - In: Applied economics 48 (2016) 40/42, pp. 4042-4050

Persistent link: https://www.econbiz.de/10011639967

Reported taxable income and marginal tax rates : evidence for Spain based on the fiscal drag

Onrubia, Jorge; Sanz, José Félix - 2009

Persistent link: https://www.econbiz.de/10003868790

Modelling personal income taxation in Spain : revenue elasticities and regional comparisons

Creedy, John; Sanz, José Félix - 2010

Persistent link: https://www.econbiz.de/10003995352

Income tax revenue elasticities in Spain : individual and aggregate measures

Creedy, John; Sanz, José Félix - 2010

Persistent link: https://www.econbiz.de/10003995358

Revenue elasticities in complex income tax structures : an application to Spain

Creedy, John; Sanz, José Félix - In: Fiscal studies : the journal of the Institute for … 31 (2010) 4, pp. 535-561

Persistent link: https://www.econbiz.de/10008822733

Assessing tax reforms through the elasticity of reported income : an empirical analysis for Spain

Arrazola Vacas, María; Hevia Payá, José de; Sanz, … - In: Applied economics 51 (2019) 56, pp. 6040-6053

Persistent link: https://www.econbiz.de/10012197316

The elasticity of taxable income of low-income earners : bunching evidence from Spain

Gamarra, Ana; Sanz, José Félix; Arrazola Vacas, María - 2022

This paper estimates the elasticity of taxable income (ETI) for Spain. Using the bunchingapproach and administrative tax data from 2008 to 2017, we find evidence of bunching atthe first tax kink (ETI=0.7) and missing mass around the second tax kink (ETI=0.4). Eventhough we detect heterogeneity...

Persistent link: https://www.econbiz.de/10014237150

The elasticity of taxable income of low-income earners : bunching evidence from Spain

Gamarra Rondinel, Ana; Arrazola Vacas, María; Sanz, … - In: Applied economics 55 (2023) 21, pp. 2389-2412

Persistent link: https://www.econbiz.de/10014294939