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 |