More on tax perception and labour supply: the Spanish case

被引：7
|
作者：
Arrazola, M
de Hevia, J
Sanz, JF [1 ]
机构：
[1] Univ Complutense Madrid, Dept Publ Finance, Madrid 28223, Spain
[2] Univ Europea Madrid, CEES, Dept Econ, Madrid 28670, Spain
来源：
ECONOMICS LETTERS | 2000年 / 67卷 / 01期
关键词：
labour supply; tax perception; welfare; excess burden;
D O I：
10.1016/S0165-1765(99)00253-0
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
We estimate the marginal tax rate perceived by married Spanish males. The results suggest the existence of prominent divergences between subjective perception and formal income tax rules. The efficiency and welfare implications of this tax rate gap are also assessed. (C) 2000 Elsevier Science S.A. All rights reserved.
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页码：15 / 21
页数：7
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