Do regressive tax expenditures always reduce progressivity and redistributive capacity of the personal income tax? : An analysis of tax credits
Esther Martinez-Garcia
| Year of publication: |
1996
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|---|---|
| Authors: | Martinez-Garcia, Esther |
| Published in: |
Public finance. - The Hague : Foundation Journal Public Finance, ISSN 0033-3476, ZDB-ID 212821-4. - Vol. 51.1996, 2, p. 226-241
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| Subject: | Steuervergünstigung | Tax incentive | Einkommensteuer | Income tax | Steuerprogression | Progressive taxation | Umverteilung | Redistribution | Spanien | Spain | 1996-1998 |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10001241516