More on tax perception and labour supply: The Spanish case

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dc.contributor.author Arrazola Vacas, María
dc.contributor.author Hevia Payá, José de
dc.contributor.author Sanz Sanz, José Félix
dc.date.accessioned 2016-09-09T08:35:43Z
dc.date.available 2016-09-09T08:35:43Z
dc.date.issued 2000
dc.identifier.citation Arrazola Vacas, M., De Hevia Payá, J., & Sanz Sanz, J. F. (2000). More on tax perception and labour supply: The Spanish case. Economics Letters, 67(1), 15-21. DOI: 10.1016/S0165-1765(99)00253-0 spa
dc.identifier.issn 01651765
dc.identifier.uri http://hdl.handle.net/11268/5733
dc.description.abstract We estimate the marginal tax rate perceived by married Spanish males. The results suggest the existence of prominent divergences between subjective perception and formal income tax rules. The efficiency and welfare implications of this tax rate gap are also assessed. spa
dc.description.sponsorship SIN FINANCIACIÓN spa
dc.language.iso eng spa
dc.title More on tax perception and labour supply: The Spanish case spa
dc.type article spa
dc.description.impact 0.254 JCR (2000) Q4, 133/166 Economics spa
dc.identifier.doi 10.1016/S0165-1765(99)00253-0
dc.rights.accessRights openAccess spa
dc.subject.uem Impuestos spa
dc.subject.uem Economía spa
dc.subject.unesco Política fiscal spa
dc.subject.unesco Economía spa
dc.description.filiation UEM spa
dc.peerreviewed Si spa

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