TY  - JOUR
AU  - Sanz Sanz, José Félix
AU  - Arrazola-Vacas, María
AU  - Rueda-López, Nuria
AU  - Romero-Jordán, Desiderio
PY  - 2015
DO  - 10.1080/00036846.2014.972548
SN  - 1466-4283
UR  - https://hdl.handle.net/20.500.14352/34202
T2  - Applied Economics
AB  - This article estimates, for the Spanish personal income tax, the elasticity of reported gross income to marginal tax rates. The identification of this elasticity has been performed using the reform approved by Law 35/2006, which came into force in...
LA  - eng
M2  - 466
PB  - Routledge
KW  - Personal income tax
KW  - Taxable income elasticity
KW  - Excess burden
KW  - Tax inefficiency
TI  - Reported gross income and marginal tax rates: estimation of the behavioural reactions of Spanish taxpayers
TY  - journal article
VL  - 47
ER  -