TY - JOUR 
A1 - Arrazola Vacas, María
AU - Hevia Payá, José de
AU - Sanz Sanz, José Félix
T1 - More on tax perception and labour supply: The Spanish case
Y1 - 2000
SN - 01651765
UR - http://hdl.handle.net/11268/5733
AB - 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.
KW - Impuestos
KW - Economía
KW - Política fiscal
KW - Economía
LA - eng
ER -