TY  - JOUR
AU  - Gamarra Rondinel, Ana
AU  - Arrazola Vacas, María
AU  - Sanz Sanz, José Félix
PY  - 2022
DO  - 10.1080/00036846.2022.2102576
SN  - 0003-6846
UR  - https://hdl.handle.net/20.500.14352/91207
T2  - Applied Economics
AB  - This paper estimates the elasticity of taxable income (ETI) for Spain. Using the bunching approach and administrative tax data from 2008 to 2017, we find evidence of bunching at the first tax kink (ETI=0.7) and missing mass around the second tax kink...
AB  - En este trabajo se estima la elasticidad de la base liquidable (ETI) para España. Utilizando el enfoque de bunching y datos fiscales administrativos de 2008 a 2017, se encuentra evidencia de bunching en el primer tramo impositivo (ETI=0,7) y de...
LA  - eng
M2  - 2389
PB  - Routledge Journals, Taylor & Francis Ltd
KW  - Personal income tax
KW  - Elasticity of taxable income
KW  - Bunching
KW  - Missing mass
KW  - Deduction  behaviour
TI  - The Elasticity of Taxable Income of Low-income Earners: Bunching Evidence from Spain
T2  - La Elasticidad de la Base Liquidable de los Perceptores de Renta Baja: Evidencia Bunching en España
TY  - journal article
VL  - 55
ER  -