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Corporate taxation and the productivity and Investment performance of heterogeneous firms : evidence from OECD firm-level data

Gemmell, Norman; Kneller, Richard; Sanz Labrador, Ismael; … - 2010

Persistent link: https://www.econbiz.de/10010420153

Modelling aggregate personal income tax revenue in multi-schedular and multi-regional structures

Creedy, John; Sanz, José Félix - In: Economic modelling 28 (2011) 6, pp. 2589-2595

Persistent link: https://www.econbiz.de/10009512496

Redistribution and labour supply

Onrubia, Jorge; Salas del Mármol, Rafael; Sanz, José … - In: Journal of economic inequality 3 (2005) 2, pp. 109-124

Persistent link: https://www.econbiz.de/10003072589

La reforma del IRPF : oferta de trabajo y ahorro

Badenes Plá, Nuria; González-Páramo, José Manuel; … - In: Tendencias de reforma fiscal, (pp. 119-143). 2001

Persistent link: https://www.econbiz.de/10001780345

Percepción impositiva y oferta de trabajo : una aproximación al caso español

Arrazola Vacas, María - In: Papeles de economía española (1998), pp. 290-298

Persistent link: https://www.econbiz.de/10001339000

Hidden tax burden of the personal income tax : evidence from the recent tax reform in Spain

Delgado Lobo, M. Luisa; Salinas Jiménez, Javier; Sanz, … - In: Australian tax forum : a journal of taxation policy, … 16 (2001) 4, pp. 463-482

Persistent link: https://www.econbiz.de/10001679922

Oferta de trabajo y fiscalidad en España : hechos recientes y tendencias tras el nuevo IRPF

Labeaga, José M.; Sanz, José Félix - In: Papeles de economía española 87 (2001), pp. 230-243

Persistent link: https://www.econbiz.de/10001581869

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