Arrazola Vacas, MaríaHevia Payá, José deSanz Sanz, José Félix2016-09-092016-09-092000Arrazola 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)00253-001651765http://hdl.handle.net/11268/5733We 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.engjournal article10.1016/S0165-1765(99)00253-0restricted accessImpuestosEconomíaPolítica fiscalEconomía