Search Results - ("Corporate taxation" OR "Dual income tax" OR "EU" OR "Firm mobility" OR "Flat tax" OR "Tax competition" OR "Taxation") AND NOT isPartOf:Intereconomics

Taxation of capital gains and lock-in effect in the Spanish Dual Income Tax

Díaz Caro, Carlos; Crespo Cebada, Eva - In: European Journal of Management and Business Economics … 25 (2016) 1, pp. 15-21

the reform that introduced a Dual Income Tax in Spain, with a flat tax rate for capital gains tax. The main results show …

Persistent link: https://www.econbiz.de/10011946106

Taxation of Pensions in Portugal: Is there a Rationale for a Semi-Dual Income Tax System?

Bravo, Jorge Miguel - 2016

adoption of semi-dual income tax in the taxation of public, occupational and private pensions and other retirement income …The semi-dual income tax typically combines a progressive tax schedule for labour and pension income with low and often …, taking the Portuguese experience as a possible guide to other countries. The particular effects of pension taxation on the …

Persistent link: https://www.econbiz.de/10011522481

Taxation of capital gains and lock-in effect in the Spanish Dual Income Tax

Díaz Caro, Carlos; Crespo Cebada, Eva - In: European journal of management and business economics : … 25 (2016) 1, pp. 15-21

the reform that introduced a Dual Income Tax in Spain, with a flat tax rate for capital gains tax. The main results show …

Persistent link: https://www.econbiz.de/10011821671

Taxation of pensions in Portugal : is there a rationale for a semi-dual income tax system?

Bravo, Jorge Miguel Ventura - 2016

Persistent link: https://www.econbiz.de/10011499817

Taxation of Pensions in Portugal: A Semi-Dual Income Tax System

Bravo, Jorge Miguel - In: CESifo DICE Report 14 (2016) 1, pp. 14-23

Persistent link: https://www.econbiz.de/10011696950

Corporate Taxation, Tax Administration and Financial Development

Mardan, Mohammed - 2019

This paper analyzes corporate tax-related policies and the difference between them in developed and developing countries. I show that the relationship between financial development and corporate income tax rates as well as the tax administrations' effectiveness follows a U-shaped pattern, a...

Persistent link: https://www.econbiz.de/10012179739

How do taxable income responses to marginal tax rates differ by sex, marital status and age? : evidence from Spanish dual income tax

Díaz-Caro, Carlos; Onrubia Fernández, Jorge - 2018

The aim of this paper is to analyse how Spanish taxpayers responded to the introduction of the dual personal income tax model in 2007. The authors estimate the elasticity of taxable income (ETI) with respect to the marginal net tax rate for different groups of taxpayers by sex, marital status...

Persistent link: https://www.econbiz.de/10011946858

How do taxable income responses to marginal tax rates differ by sex, marital status and age? : evidence from Spanish dual income tax

Díaz-Caro, Carlos; Onrubia Fernández, Jorge - 2018

The aim of this paper is to analyze how Spanish taxpayers have responded to the introduction of the dual personal income tax model in 2007. The authors estimate the elasticity of taxable income (ETI) with respect to the marginal net tax rate for different groups of taxpayers by sex, marital...

Persistent link: https://www.econbiz.de/10011865879

How do taxable income responses to marginal tax rates differ by sex, marital status and age? Evidence from Spanish dual income tax

Díaz-Caro, Carlos; Onrubia, Jorge - In: Economics: The Open-Access, Open-Assessment E-Journal 12 (2018) 2018-67, pp. 1-25

Persistent link: https://www.econbiz.de/10011947003

How do taxable income responses to marginal tax rates differ by sex, marital status and age? Evidence from Spanish dual income tax

Díaz-Caro, Carlos; Onrubia Fernández, Jorge - 2018

Persistent link: https://www.econbiz.de/10011866457