ListarEncuentro de Economía Pública (20º. 2013. Sevilla) por materia "Personal income tax"
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Ponencia
A generalization of the Pfähler-Lambert decomposition
(Universidad de Sevilla, 2013)The aim of this paper is to provide a generalization of the Pfähler (1990) and Lambert (1989, 2001) decomposition that ...
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Ponencia
The redistributive effects of changes in the Personal Income Tax during the Great Recession in Spain
(Universidad de Sevilla, 2013)In recent years, a variety of tax reforms aiming for fiscal consolidation have taken place in Spain. This has been regarded ...