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Hidden tax burden of the personal income tax evidence from the recent tax reform in Spain María Luisa Delgado Lobo, Javier Salinas-Jiménez, José Félix Sanz Sanz

By: Delgado Lobo, María Luisa.
Contributor(s): Salinas Jiménez, Javier | Sanz Sanz, José Félix.
Material type: ArticleArticlePublisher: 2001Subject(s): ESPAÑA | IMPUESTO SOBRE LA RENTA DE LAS PERSONAS FISICAS | COSTES DE CUMPLIMIENTO In: Australian Tax Forum: a journal of Taxation Policy, Law and Reform vol. 16, nº 4, 2001, pp. 463-482
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