The Resource Hidden tax burden of the personal income tax : evidence from the recent tax reform in Spain

Hidden tax burden of the personal income tax : evidence from the recent tax reform in Spain

Label
Hidden tax burden of the personal income tax : evidence from the recent tax reform in Spain
Title
Hidden tax burden of the personal income tax : evidence from the recent tax reform in Spain
Creator
Subject
Language
eng
Summary
This paper investigates the effects of the recent Spanish personal income tax (PIT) reform on tax compliance costs. Using a representative sample of PIT taxpayers, strategies adopted when completing their tax returns are analysed and the monetary and psychological costs of tax compliance are assessed
Citation source
In: Australian tax forum. - Sydney. - Vol. 16 (2001),
http://library.link/vocab/creatorName
  • Delgado Lobo, L
  • Salinas-Jimenez, J
  • Sanz-Sanz, J.F
Language note
English
http://library.link/vocab/subjectName
  • tax compliance
  • hidden tax
Label
Hidden tax burden of the personal income tax : evidence from the recent tax reform in Spain
Instantiates
Publication
Label
Hidden tax burden of the personal income tax : evidence from the recent tax reform in Spain
Publication

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