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This paper focuses on the substitution effects between different comercial presentations of tobacco in Spain. Concretely, on cigarettes, cigars and RYO. When taxing policies increase tobacco prices these effects might lead changes from more expe[...]texto impreso
Evidence shows that size matters in terms of productivity. Within this literature, this paper analyses whether corporation tax penalises the productivity growth of smaller enterprises (SEs) (texto impreso
Sanz Sanz, José Félix ; Arrazola-Vacas, María ; Rueda-López, Nuria ; Romero-Jordán, Desiderio | Routledge | 2015This article estimates, for the Spanish personal income tax, the elasticity of reported gross income to marginal tax rates. The identification of this elasticity has been performed using the reform approved by Law 35/2006, which came into force [...]
