More on tax perception and labour supply: the Spanish case

Authors
Arrazola, M de Hevia, J Sanz, JF
Citation
M. Arrazola et al., More on tax perception and labour supply: the Spanish case, ECON LETT, 67(1), 2000, pp. 15-21
Citations number
4
Categorie Soggetti
Economics
Journal title
ECONOMICS LETTERS
ISSN journal
01651765 → ACNP
Volume
67
Issue
1
Year of publication
2000
Pages
15 - 21
Database
ISI
SICI code
0165-1765(200004)67:1<15:MOTPAL>2.0.ZU;2-A
Abstract
We estimate the marginal tax rate perceived by married Spanish males. The r esults suggest the existence of prominent divergences between subjective pe rception and formal income tax rules. The efficiency and welfare implicatio ns of this tax rate gap are also assessed. (C) 2000 Elsevier Science S.A. A ll rights reserved.