Narrow search
Showing 1 - 4 of 4
Cover Image
Looking inside the laffer curve : microfoundations and empirical evidence applied to complex tax structures
Sanz, José Félix - 2014
Persistent link: https://www.econbiz.de/10010415923
Cover Image
The elasticity of taxable income of low-income earners : bunching evidence from Spain
Gamarra, Ana; Sanz, José Félix; Arrazola Vacas, María - 2022
This paper estimates the elasticity of taxable income (ETI) for Spain. Using the bunchingapproach and administrative tax data from 2008 to 2017, we find evidence of bunching atthe first tax kink (ETI=0.7) and missing mass around the second tax kink (ETI=0.4). Eventhough we detect heterogeneity...
Persistent link: https://www.econbiz.de/10014237150
Cover Image
The individual Laffer curve : evidence from the Spanish income tax
Gamarra Rondinel, Ana; Sanz, José Félix; Arrazola … - In: Empirical economics : a quarterly journal of the … 67 (2024) 6, pp. 2719-2769
Persistent link: https://www.econbiz.de/10015142117
Cover Image
The impact of product innovation on firm growth using a multi-stage model : evidence in a period of economic crisis
Garrido Prada, Pablo; Romero Jordán, Desiderio; … - 2018
Persistent link: https://www.econbiz.de/10011876063