Showing 1 - 10 of 136
Persistent link: https://www.econbiz.de/10003072589
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
Persistent link: https://www.econbiz.de/10014294939
Persistent link: https://www.econbiz.de/10000974317
Persistent link: https://www.econbiz.de/10000980003
Persistent link: https://www.econbiz.de/10001230176
Persistent link: https://www.econbiz.de/10001380205
Persistent link: https://www.econbiz.de/10001345072
Persistent link: https://www.econbiz.de/10001163604
Persistent link: https://www.econbiz.de/10001206645