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A vueltas con la autonomía tributaria

López Laborda, Julio; Zabalza Martí, Antonio - In: Papeles de economía española 143 (2015), pp. 94-109

Persistent link: https://www.econbiz.de/10011311088

Intergovernmental fiscal relations : the efficiency effect of taxes, transfers and fiscal illusion

López Laborda, Julio; Zabalza Martí, Antonio - 2012

Persistent link: https://www.econbiz.de/10009658168

The uneasy coexistence of the Spanish foral and common regional finance systems

Zabalza Martí, Antonio; López Laborda, Julio - 2014

Persistent link: https://www.econbiz.de/10010376551

Las preferencias por la redistribución : teoría y evidencia para España

López Laborda, Julio; Sanz-Arcega, Eduardo - 2012

Persistent link: https://www.econbiz.de/10009785755

Are Spanish companies involved in profit shifting? : consequences in terms of tax revenues

Castillo-Murciego, Ángela; López Laborda, Julio - 2016

In this paper the authors analyze the existence of profit shifting by companies located in Spain. Using a sample of 1,380 Spanish subsidiaries owned by foreign OECD and EU parent companies from the AMADEUS Database for the period 2005-2014 and a simple tax rate difference as a measure of the...

Persistent link: https://www.econbiz.de/10011490578