Common and Foral IRPF after the 1998 reform: analysis of the differences of collection and redistribution through microsimulation
After the reforms introduced in Spanish personal income tax (IRPF) in 1998, foral and common territory tax structures present differentiated structures. These normative differences are reviewed in the first part of the paper. Reforms are analysed by an static microsimulation using a sample from Span...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
AECR
2003-01-01
|
| Series: | Investigaciones Regionales - Journal of Regional Research |
| Subjects: | |
| Online Access: | http://www.aecr.org/images/ImatgesArticles/2007/06-Jose%20Delgado.pdf |