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pro vyhledávání: '"Alejandro Esteller More"'
Autor:
Alejandro Esteller More
Publikováno v:
Investigaciones Regionales - Journal of Regional Research, Vol 49 (2021)
Dada la capacidad normativa de que disponen las CCAA de régimen común y foral en el IRPF, ¿consigue la descentralización aumentar el bienestar social? Para valorarlo, nos centramos en un elemento legal paradigmático: el tipo marginal máximo que
Externí odkaz:
https://doaj.org/article/8d93e14c8c834770ba1def7fa00a2bfd
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::b8dfca85bacf4bff47e0423354cf0cff
https://doi.org/10.2139/ssrn.3066434
https://doi.org/10.2139/ssrn.3066434
Autor:
Alejandro Esteller-More
In 1969, Shoup postulated that the presence of interrelated taxes in a tax system would reinforce the system of tax penalty ("self-reinforcing penalty system of taxes"). In this paper, we have tried to formally develop this idea. We find that in orde
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::238e00dd193e06dfa90411a8b78bc656
http://ieb.ub.edu/aplicacio/fitxers/344425ART147.pdf
http://ieb.ub.edu/aplicacio/fitxers/344425ART147.pdf
Autor:
Alejandro Esteller-More
Does there exist a connection between the political power and the tax administration? In this paper, we offer empirical evidence from Spain that there exists. First, the Spanish regional tax administration is not immune to the budgetary situation of
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od_______645::d63848c90cd5f8c9ac0b13dccec281e7
http://econwpa.repec.org/eps/pe/papers/0303/0303004.pdf
http://econwpa.repec.org/eps/pe/papers/0303/0303004.pdf