The removal of tax expenditures from Spanish personal income tax: Impact on tax collection and income distribution.
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| Title: | The removal of tax expenditures from Spanish personal income tax: Impact on tax collection and income distribution. |
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| Authors: | López‐Laborda, Julio1,2 (AUTHOR), Marín‐González, Carmen2 (AUTHOR), Onrubia, Jorge2,3 (AUTHOR) jorge.onrubia@ccee.ucm.es |
| Source: | Public Budgeting & Finance. Jun2022, Vol. 42 Issue 2, p221-254. 34p. |
| Database: | Business Source Ultimate |
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| ISSN: | 02751100 |
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| DOI: | 10.1111/pbaf.12312 |