000 00881nab#a2200241#c#4500
003 IEF
005 20180219152620.0
008 020716s2001 ESP|| #####0 b|ENG|u
040 _aIEF
041 _aENG
100 1 _aDelgado Lobo, María Luisa
_912575
245 _aHidden tax burden of the personal income tax
_b evidence from the recent tax reform in Spain
_c María Luisa Delgado Lobo, Javier Salinas-Jiménez, José Félix Sanz Sanz
260 _c2001
650 4 _aESPAÑA
_941092
650 4 _aIMPUESTO SOBRE LA RENTA DE LAS PERSONAS FISICAS
_950199
650 4 _aCOSTES DE CUMPLIMIENTO
_941430
700 1 _aSalinas Jiménez, Javier
_939302
700 1 _aSanz Sanz, José Félix
_939860
773 0 _tAustralian Tax Forum: a journal of Taxation Policy, Law and Reform
_w103415
_gvol. 16, nº 4, 2001, pp. 463-482
942 _cART
942 _z101110
999 _c25414
_d25414