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Relaciones y contradicciones entre la distribución personal y la distribución espacial de la renta
Ruiz-Huerta Carbonell, Jesús; López Laborda, Julio; … - In: Hacienda pública española : review of public economics (1995), pp. 153-190
Persistent link: https://www.econbiz.de/10001220722
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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
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The removal of tax expenditures from Spanish personal income tax : impact on tax collection and income distribution
López Laborda, Julio; Marin, Carmen; Onrubia, Jorge - In: Public budgeting & finance 42 (2022) 2, pp. 221-254
Persistent link: https://www.econbiz.de/10013333053