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Do Regressive Tax Expenditures Always Reduce Progressivity and Redistributive Capacity of the Personal Income Tax? An Analysis of Tax Credits

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  • Martinez-Garcia, Esther

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  • Martinez-Garcia, Esther, 1996. "Do Regressive Tax Expenditures Always Reduce Progressivity and Redistributive Capacity of the Personal Income Tax? An Analysis of Tax Credits," Public Finance = Finances publiques, , vol. 51(2), pages 226-241.
  • Handle: RePEc:pfi:pubfin:v:51:y:1996:i:2:p:226-41
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    Cited by:

    1. Esther Martínez, 1998. "Las deducciones en el IRPF por gasto sanitario privado: situación actual y posibilidades de reforma," Economics Working Papers 307, Department of Economics and Business, Universitat Pompeu Fabra.
    2. Esther Martínez, 1998. "Las deducciones en el IRPF por gasto sanitario privado: situación actual y posibilidades de reforma," Working Papers, Research Center on Health and Economics 307, Department of Economics and Business, Universitat Pompeu Fabra.

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