Díaz Caro, Carlos; Crespo Cebada, Eva - In: European journal of management and business economics : … 25 (2016) 1, pp. 15-21
willingness to declare capital gains, Lock-in effect, as a consequence of variations in the marginal rate. To do this, a two … stages model is proposed to analyze which variables affect both the probability, and the amount, of capital gains … the reform that introduced a Dual Income Tax in Spain, with a flat tax rate for capital gains tax. The main results show …