Durán-Cabré, José Mª; Esteller-Moré, Alejandro - Institut d'Economia de Barcelona (IEB), Facultat … - 2014
The design of a tax system is a daunting task. Economies have become increasingly complex, which makes the design of taxes has to take into account behavioral taxpayers' responses - including mobility -, but also tax planning issues. Additionally, increasing inequality trends put more pressure...