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Financial VAT may improve trade openness

López Laborda, Julio; Peña, Guillermo - In: Applied economics 54 (2022) 19, pp. 2148-2160

Persistent link: https://www.econbiz.de/10012875852

Tax haven investments for Profit-Shifting : evidence from Spanish multinationals

Castillo-Murciego, Ángela; López Laborda, Julio - In: Applied economics 55 (2023) 53, pp. 6250-6263

Persistent link: https://www.econbiz.de/10014381567

A new method for applying VAT to financial services

López Laborda, Julio; Peña, Guillermo - In: National tax journal 71 (2018) 1, pp. 155-182

Persistent link: https://www.econbiz.de/10011905642

Tax evasion in Spanish Personal Income Tax by income sources, 2005-2008 : from the synthetic to the dual tax

Domínguez Barrero, Félix; López Laborda, Julio; … - In: European journal of law and economics 44 (2017) 1, pp. 47-65

Persistent link: https://www.econbiz.de/10011800231

Personal income tax compliance at the regional level : the role of persistence, neighborhood, and decentralization

López Laborda, Julio; Vallés Giménez, Jaime; Zárate … - In: International regional science review : IRSR ; an … 44 (2021) 2, pp. 289-317

Persistent link: https://www.econbiz.de/10012427035

Consensus and dissent in the resolution of conflicts of competence by the Spanish Constitutional Court : the role of federalism and ideology

López Laborda, Julio; Rodrigo Sauco, Fernando; … - In: European journal of law and economics 48 (2019) 3, pp. 305-330

Persistent link: https://www.econbiz.de/10012488708

Retos a los que se enfrenta la fiscalidad de las multinacionales : las propuestas de la OCDE

López Laborda, Julio; Onrubia, Jorge - In: Información comercial española : ICE : revista de … 917 (2020), pp. 11-26

Persistent link: https://www.econbiz.de/10012542310

Is the Spanish constitutional court an instrument of the central government against the autonomous communities?

López Laborda, Julio; Rodrigo Sauco, Fernando; … - In: Constitutional political economy 29 (2018) 3, pp. 317-337

Persistent link: https://www.econbiz.de/10012024732

Which multinationals can escape high Statutory Tax Rates? : The profit-shifting strategy to reduce taxes

Castillo-Murciego, Ángela; López Laborda, Julio - In: Applied economics letters 31 (2024) 6, pp. 550-554

Persistent link: https://www.econbiz.de/10014470532

Personal Income Tax Decentralization, Inequality, and Social Welfare

López-Laborda, Julio; Onrubia, Jorge - In: Public Finance Review 33 (2005) 2, pp. 213-235

This article elaborates and evaluates a model for the decentralization of a personal income tax that is consistent with the optimal redistribution model. In this studyâ€™s model, the regions have individualistic, symmetrical, additively separable, and inequality-averse social welfare...

Persistent link: https://www.econbiz.de/10011135518