TY  - JOUR
AU  - López Laborda, Julio
AU  - Marín González, Carmen
AU  - Onrubia Fernández, Jorge
PY  - 2022
DO  - 10.1111/pbaf.12312
SN  - 0275-1100
UR  - https://hdl.handle.net/20.500.14352/71517
T2  - Public Budgeting & Finance
AB  - The paper estimates the consequences for tax revenue and income distribution of the removal of the tax expenditures from Spanish Personal Income Tax (IRPF) in place during the 2013 tax year. The paper concludes that the removal of all the tax...
LA  - eng
M2  - 1
PB  - Wiley
KW  - Spanish personal income tax
KW  - Income distribution
KW  - Tax expenditures.
TI  - The removal of tax expenditures from Spanish personal income tax: Impact on tax collection and income distribution
TY  - journal article
VL  - 2022
ER  -