More on tax perception and labour supply: The Spanish case
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Arrazola Vacas, María
Hevia Payá, José de
Sanz Sanz, José Félix
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Abstract
We estimate the marginal tax rate perceived by married Spanish males. The results suggest the existence of prominent divergences between subjective perception and formal income tax rules. The efficiency and welfare implications of this tax rate gap are also assessed.
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Arrazola Vacas, M., De Hevia Payá, J., & Sanz Sanz, J. F. (2000). More on tax perception and labour supply: The Spanish case. Economics Letters, 67(1), 15-21. DOI: 10.1016/S0165-1765(99)00253-0