Narrow search
Showing 1 - 10 of 51
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
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
Indirect tax reform in Australia : the welfare effects on different demographic groups
Creedy, John - In: Australian economic papers 38 (1999) 4, pp. 362-392
Persistent link: https://www.econbiz.de/10001429152
Cover Image
Marginal indirect tax reform in Australia
Creedy, John - 1997
Persistent link: https://www.econbiz.de/10000973811
Cover Image
Indirect tax reform in Australia : the welfare effects on different demographic groups
Creedy, John - 1998
Persistent link: https://www.econbiz.de/10000987325
Cover Image
Non-uniform indirect taxation, horizontal inequity and re-ranking
Creedy, John - 1998
Persistent link: https://www.econbiz.de/10000989160
Cover Image
Differential consumption taxes and equity : the limits to redistribution
Creedy, John - 1998
Persistent link: https://www.econbiz.de/10000989163
Cover Image
Inequality, mobility and income distribution comparisons
Creedy, John - In: Fiscal studies : the journal of the Institute for … 18 (1997) 3, pp. 293-302
Persistent link: https://www.econbiz.de/10001230176
Cover Image
Earnings dynamics over the life cycle : new evidence for New Zealand
Creedy, John - In: New Zealand economic papers 30 (1996) 2, pp. 131-153
Persistent link: https://www.econbiz.de/10001231712