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...

This paper characterises the Laffer curve of each individual taxpayer in a schedular multirate income tax with income shifting. Analytical expressions for the revenue-maximising tax rate and the revenue-maximising elasticity are provided for the individual taxpayer and the aggregate population,...

A new design for passive atmospheric multiple effect distillation unit is proposed. Inclined metallic surfaces covered with a cotton fabric and placed one over the other in a box are used. The cold salty water is fed only in the upper stage and flows along each surface, falling from one stage to...