How does a fiscal reform affect elasticities of income tax revenues? the case of Spain, 2003-2008
This paper estimates the extent to which an exogenous change in income affects income tax revenues. We focus on the case of Spain over the period 2003-2008, as income tax there underwent a substantial reform in 2007. Using both an analytical method and a numerical simulation, we find a significant i...
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| Formato: | Artículo |
| Lenguaje: | español |
| Publicado: |
2011
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| Materias: | |
| Acceso en línea: | https://dialnet.unirioja.es/servlet/oaiart?codigo=3632316 |
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