How does a fisacl reform affect elasticities of income tax revenues? the case os Spain, 2003-2008
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References listed on IDEAS
- Fries, Albert & Hutton, John P & Lambert, Peter J, 1982. "The Elasticity of the U.S. Individual Income Tax: Its Calculation, Determinants and Behavior," The Review of Economics and Statistics, MIT Press, vol. 64(1), pages 147-151, February.
- repec:bla:jecsur:v:16:y:2002:i:4:p:509-32 is not listed on IDEAS
- John Creedy & Norman Gemmell, 2003.
"The Revenue Responsiveness of Income and Consumption Taxes in the UK,"
Manchester School, University of Manchester, vol. 71(6), pages 641-658, December.
- Creedy, J. & Gemmell, N., 2001. "The Revenue Responsiveness of Income and Consumption Taxes in the UK," Department of Economics - Working Papers Series 814, The University of Melbourne.
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More about this item
Keywords
income tax elasticity; progressivity; tax rates; tax credits;All these keywords.
JEL classification:
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2010-11-20 (Accounting and Auditing)
- NEP-CMP-2010-11-20 (Computational Economics)
- NEP-PBE-2010-11-20 (Public Economics)
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