The removal of tax expenditures from Spanish personal income tax: Impact on tax collection and income distribution
Author:
Affiliation:
1. Department of Public Economics Universidad de Zaragoza Zaragoza Spain
2. FEDEA Madrid Spain
3. Complutense Institute of International Studies Universidad Complutense de Madrid Madrid Spain
Publisher
Wiley
Subject
Public Administration,Economics and Econometrics,Finance
Link
https://onlinelibrary.wiley.com/doi/pdf/10.1111/pbaf.12312
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1. Who benefits from the ‘hidden welfare state’? The distributional effects of personal income tax expenditure in six countries
2. The impact of tax benefits on female labor supply and income distribution in Spain
3. Barreix Alberto Juan CarlosBenítez andMiguelPecho.2017. “Revisiting Personal Income Tax in Latin America: Evolution and Impact.”OECD Development Centre Working Papers 338. Paris.https://doi.org/10.1787/16d42b4a-en
4. The Fiscal Effects of Work-related Tax Expenditures in Europe
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