摘要 : 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 arou... 展开
作者 | Rondinel~ Ana Gamarra Arrazola~ Maria Felix Sanz-Sanz~ Jose |
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作者单位 | |
期刊名称 | 《Applied Economics》 |
页码/总页数 | 2389-2412 / 24 |
语种/中图分类号 | 英语 / F0 |
关键词 | Personal income tax elasticity of taxable income bunching missing mass deduction |
DOI | 10.1080/00036846.2022.2102576 |
馆藏号 | F-225 |