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Reported gross income and marginal tax rates : estimation of the behavioural reactions of Spanish taxpayers

Sanz, José Félix; Arrazola Vacas, María; … - In: Applied economics 47 (2015) 4/6, pp. 466-484

Persistent link: https://www.econbiz.de/10010463357

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

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

Personal Income Tax Reforms and the Elasticity of Reported Income to Marginal Tax Rates: An Empirical Analysis Applied to Spain

Arrazola, María; de Hevia, José; Romero, Desiderio; … - Victoria Business School, Victoria University of Wellington - 2014

This paper shows the utility of the elasticity of reported income to assess tax reforms in detail from the perspectives of tax revenue and well-being. We provide evidence of the value of the elasticity of reported income in Spain given the variations in marginal rates of the Personal Income Tax....

Persistent link: https://www.econbiz.de/10011031816