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  • Investigación:Análisis de sistemas impositivos
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  • 2018/15: La brecha fiscal: estudio y aplicación a los impuestos sobre la riqueza

    José Mª Durán-Cabré, Alejandro Esteller-Moré, Mariona Mas-Montserrat, Luca Salvadori

    La brecha fiscal es un concepto de importancia creciente en el ámbito de las administraciones tributarias que indica la diferencia entre la recaudación impositiva efectiva y la que debería obtenerse de haber un cumplimiento fiscal perfecto. Su estimación ofrece una información muy relevante sobre el tamaño relativo y la naturaleza...

    2018/01: The tenuous case for an annual wealth tax

    Robin Boadway, Pierre Pestieau

    The purpose of this paper is to critically evaluate to case for an annual wealth tax as part of a nation’s tax system. To do so we review current received wisdom on the elements of a good tax system drawing on the normative tax design literature, recent tax commission findings...

    2017/15: Spillover from the haven: cross-border externalities of patent box regimes within multinational firms

    Thomas Schwab, Maximilian Todtenhaupt

    In this paper, we analyze the cross-border effects of patent box regimes that reduce the tax rate on income from intellectual property. We argue that the tax cut in one location of a multinational enterprise may reduce the user cost of capital for the whole group if profit shifting is...

    2017/10: The elasticity of taxable income: A meta-regression analysis

    Carina Neisser

    The elasticities of taxable (ETI) and broad income (EBI) are key parameters in optimal tax and welfare analysis. To examine the large variation in estimates found in the literature, I conduct a comprehensive meta-regression analysis of elasticities that measure behavioral responses to income taxation using information from 51 different studies...

    2017/06: Taxing high-income earners: tax avoidance and mobility

    Alejandro Esteller, Amedeo Piolatto, Matthew D. Rablen

    The taxation of high-income earners is of importance to every country and is the subject of a considerable amount of recent academic research. Such high-income earners contribute substantial amounts of tax and generate significant positive spillovers, but are also highly mobile: a 1% increase in the top marginal income tax...

    2015/31: Bypassing progressive taxation: fraud and base erosion in the Spanish income tax (1970-2001)

    Sara Torregrosa

    In this paper I estimate under-assessment of incomes in the Personal Income Tax during the years following its introduction in Spain. The methodology combines an analysis of discrepancy with National Accounts and an econometric exercise, which follows and slightly modifies the Feldman and Slemrod (2007) procedure, based on the relation...

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