Tax reforms in Spain : efficiency levels and distributional patterns
Ana-Isabel Guerra, Laura Varela-Candamio and Jesús López-Rodríguez
| Year of publication: |
2022
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|---|---|
| Authors: | Guerra, Ana-Isabel ; Varela-Candamio, Laura ; López Rodríguez, Jesús |
| Published in: |
Economic systems research. - London [u.a.] : Taylor & Francis, ISSN 1469-5758, ZDB-ID 2022495-3. - Vol. 34.2022, 1, p. 41-68
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| Subject: | applied general equilibrium models | Dead-weight loss | distributive effects | flat VAT system | Spain | tax reform | Steuerreform | Tax reform | Spanien | Allgemeines Gleichgewicht | General equilibrium | Umsatzsteuer | Sales tax | Steuerwirkung | Tax effects | Einkommensverteilung | Income distribution | Steuerinzidenz | Tax incidence | Theorie | Theory |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1080/09535314.2020.1848806 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://ebvufind01.dmz1.zbw.eu/10013282639