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Compensación de incentivos a la adquisición de vivienda en la reforma del IRPF de 1999

Onrubia, Jorge; Romero Jordán, Desiderio; Sanz, José … - In: Revista de economía aplicada : publicación cuatrimestral 12 (2004) 35, pp. 105-124

Persistent link: https://www.econbiz.de/10002464678

Family tax credits versus family allowances when labour supply matters : evidence for Spain

Sanz, José Félix (contributor); … - 2006

Persistent link: https://www.econbiz.de/10003328788

Is a tax cut on cultural goods consumption actually desirable? : A microsimulation analysis applied to Spain

Prieto-Rodriguez, Juan; Romero Jordán, Desiderio; … - In: Fiscal studies : the journal of the Institute for … 26 (2005) 4, pp. 549-575

Persistent link: https://www.econbiz.de/10003223889

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

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

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

Efectos de los incentivos fiscales en España sobre la adquisición de vivienda

Lasheras Merino, Miguel A. - In: Modelos microeconométricos y política fiscal, (pp. 147-173). 1994

Persistent link: https://www.econbiz.de/10001291285