Assessing tax reforms through the elasticity of reported income: an empirical analysis for Spain
Abstract
This paper demonstrates the usefulness of the elasticity of reported income to assess tax reforms from the perspectives of tax revenue and well-being. Employing different identification...
Paper Details
Title
Assessing tax reforms through the elasticity of reported income: an empirical analysis for Spain
Published Date
Aug 28, 2019
Journal
Volume
51
Issue
56
Pages
6040 - 6053
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