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Income shifting in the spanish dual income tax Julio López Laborda, Jaime Vallés Giménez and Anabel Zárate Marco

By: López Laborda, Julio.
Contributor(s): Vallés Giménez, Jaime | Zárate Marco, Anabel.
Material type: ArticleArticlePublisher: 2018Subject(s): PLANIFICACION FISCAL | CONTRIBUYENTES | AHORRO | RENTA | INCIDENCIA Y TRASLACION | ESPAÑA In: Fiscal Studies Vol. 39, nº 1, 2018, p. 95-120
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