Assessing tax reforms through the elasticity of reported income: an empirical analysis for Spain
- Arrazola, M.
- de Hevia, J.
- Sanz-Sanz, J.F.
ISSN: 1466-4283, 0003-6846
Année de publication: 2019
Volumen: 51
Número: 56
Pages: 6040-6053
Type: Article