Assessing tax reforms through the elasticity of reported income: an empirical analysis for Spain

  1. Arrazola, M.
  2. de Hevia, J.
  3. Sanz-Sanz, J.F.
Journal:
Applied Economics

ISSN: 1466-4283,  0003-6846

Year of publication: 2019

Volume: 51

Issue: 56

Pages: 6040-6053

Type: Article

DOI: 10.1080/00036846.2019.1654081 GOOGLE SCHOLAR
Data source: Scopus