Personal Income Taxation: The Cornerstone of the Tax System in Democratic Spain
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References listed on IDEAS
- Juan Manuel Castañer Carrasco & Jorge Onrubia Fernández & Raquel Paredes Gómez, 2001. "Efectos Distributivos Y Sobre El Bienestar Social De La Reforma Del Irpf," Hacienda Pública Española, IEF, vol. 159(4), December.
- Kakwani, Nanak C, 1977. "Applications of Lorenz Curves in Economic Analysis," Econometrica, Econometric Society, vol. 45(3), pages 719-727, April.
- Jakobsson, Ulf, 1976. "On the measurement of the degree of progression," Journal of Public Economics, Elsevier, vol. 5(1-2), pages 161-168.
- Kakwani, Nanok C, 1977. "Measurement of Tax Progressivity: An International Comparison," Economic Journal, Royal Economic Society, vol. 87(345), pages 71-80, March.
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More about this item
KeywordsPersonal Income Taxation; Tax System; Spain; Tax Reform;
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2006-08-19 (Accounting & Auditing)
- NEP-ALL-2006-08-19 (All new papers)
- NEP-PBE-2006-08-19 (Public Economics)
- NEP-PUB-2006-08-19 (Public Finance)
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