The Resource Income shifting in the Spanish dual income tax

Income shifting in the Spanish dual income tax

Label
Income shifting in the Spanish dual income tax
Title
Income shifting in the Spanish dual income tax
Creator
Subject
Language
eng
Summary
This article analyses whether the dual nature of the Spanish personal income tax, reinforced by the 2007 reform, has influenced taxpayers' behaviour, causing them to convert part of their 'general income' (from labour, real estate or economic activities) into 'savings income' (from movable capital or capital gains). The authors also extend the analysis of income shifting and study whether Spanish taxpayers also responded to the different tax treatments given to the two types of savings income (from movable capital and capital gains) until 2007, transforming savings income from one type to the other
Citation source
In: Fiscal studies. - London. - Vol. 39 (2018), no. 1 ; p. 95-120
http://library.link/vocab/creatorName
  • López-Laborda, J
  • Vallés-Giménez, J
  • Zárate-Marco, A
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • dual income tax
  • individual income tax
  • investment income
  • capital gains
  • savings
  • income shifting
  • tax reform
Label
Income shifting in the Spanish dual income tax
Instantiates
Publication
Label
Income shifting in the Spanish dual income tax
Publication

Library Locations

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