The rise in tax rates of the value added tax. An analysis of the effective tax rates in the autonomous regions

被引：0
|
作者：
de la Torre del Arco, Monica Gomez [1 ]
机构：
[1] Univ Complutense Madrid, Madrid, Spain
来源：
REVISTA DE ESTUDIOS REGIONALES | 2011年 / 91期
关键词：
expenditure structure of Spanish homes; variation expenditure structure; rise in tax rates of VAT; effective tax rate to VAT;
D O I：
暂无
中图分类号：
X [环境科学、安全科学];
学科分类号：
08 ; 0830 ;
摘要：
This report consists of an analysis of the expenditure structure of Spanish homes in different autonomous regions and its variation, based on data provided by the Family Budget Survey. The effective tax rates due to VAT borne by Spanish homes according to the autonomous regions of residence is estimated. The new effective rates that have derived from the recently approved tax rates which came into force on July 1, 2010 are also estimated.
引用
收藏
页码：141 / 160
页数：20
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