The elasticity of taxable income in Spain: 1999–2014

The elasticity of taxable income in Spain: 1999–2014

Abstract We study how taxable income responds to changes in marginal tax rates, using as a main source of identifying variation three large reforms to the Spanish personal income tax implemented in the period 1999–2014. The most reliable estimates of the elasticity of taxable income (ETI) with respe...

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Bibliographic Details
Main Authors: Miguel Almunia, David Lopez-Rodriguez
Format: Article
Language:English
Published: SpringerOpen 2019-10-01
Series:SERIEs: Journal of the Spanish Economic Association
Subjects:
Elasticity of taxable income
ETI
Personal income tax
Mean reversion
Tax deductions
Spain
Online Access:http://link.springer.com/article/10.1007/s13209-019-00208-x

Internet

http://link.springer.com/article/10.1007/s13209-019-00208-x

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