The Laffer curve in schedular multi-rate income taxes with non-genuine allowances: An application to Spain

Author:

Sanz-Sanz José Félix

Funder

Spanish Institute for Fiscal Studies

Publisher

Elsevier BV

Subject

Economics and Econometrics

Reference28 articles.

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3. Sufficient statistics for welfare analysis: a bridge between structural and reduced-form methods;Chetty,2008

4. Is the taxable income elasticity sufficient to calculate deadweight loss? The implications of evasion and avoidance;Chetty;Am. Econ. J.: Econ. Policy,2009

5. Tax and Transfer Tensions. Designing Direct Tax Structure;Creedy,2011

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