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Imposición personal e incentivos fiscales al ahorro en España

Author

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  • José Manuel González-Páramo

Abstract

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Suggested Citation

  • José Manuel González-Páramo, 1991. "Imposición personal e incentivos fiscales al ahorro en España," Estudios Económicos, Banco de España;Estudios Económicos Homepage, number 46, June.
  • Handle: RePEc:bde:esteco:46
    Note: 74 pages
    as

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    File URL: http://www.bde.es/f/webbde/SES/Secciones/Publicaciones/PublicacionesSeriadas/EstudiosEconomicos/Fic/azul46.pdf
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    References listed on IDEAS

    as
    1. Coyne, Christopher & Fabozzi, Frank J. & Yaari, Uzi, 1989. "Taxation of Capital Gains with Deferred Realization," National Tax Journal, National Tax Association, vol. 42(4), pages 475-85, December.
    2. Patric H. Hendershott & Joel Slemrod, 1982. "Taxes and the User Cost of Capital for Owner-Occupied Housing," Real Estate Economics, American Real Estate and Urban Economics Association, vol. 10(4), pages 375-393.
    3. Woodward, Susan E. & Weicher, John, 1989. "Goring the Wrong Ox: A Defense of the Mortgage Interest Deduction," National Tax Journal, National Tax Association;National Tax Journal, vol. 42(3), pages 301-313, September.
    4. David F. Bradford & Don Fullerton, 1981. "Pitfalls in the Construction and Use of Effective Tax Rates," NBER Working Papers 0688, National Bureau of Economic Research, Inc.
    5. Auerbach, Alan J, 1983. "Taxation, Corporate Financial Policy and the Cost of Capital," Journal of Economic Literature, American Economic Association, vol. 21(3), pages 905-940, September.
    6. Robin Boadway & Neil Bruce & Jack Mintz, 1984. "Taxation, Inflation, and the Effective Marginal Tax Rate on Capital in Canada," Canadian Journal of Economics, Canadian Economics Association, vol. 17(1), pages 62-79, February.
    7. Woodward, Susan E. & Weicher, John, 1989. "Goring the Wrong Ox: A Defense of the Mortgage Interest Deduction," National Tax Journal, National Tax Association, vol. 42(3), pages 301-13, September.
    8. Eytan Sheshinski, 1990. "Treatment of Capital Income in Recent Tax Reforms and the Cost of Capital in Industrialized Countries," NBER Chapters,in: Tax Policy and the Economy: Volume 4, pages 25-42 National Bureau of Economic Research, Inc.
    9. Coyne, Christopher & Fabozzi, Frank J. & Yaari, Uzi, 1989. "Taxation of Capital Gains With Deferred Realization," National Tax Journal, National Tax Association;National Tax Journal, vol. 42(4), pages 475-485, December.
    Full references (including those not matched with items on IDEAS)

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    Cited by:

    1. Juan Dolado, 1999. "A Cost-Benefit Analysis of Going from Low Inflation to Price Stability in Spain," NBER Chapters,in: The Costs and Benefits of Price Stability, pages 95-132 National Bureau of Economic Research, Inc.

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