Zobrazeno 1 - 10
of 20
pro vyhledávání: '"Miguel Almunia"'
Autor:
Miguel Almunia, David Lopez-Rodriguez
Publikováno v:
SERIEs: Journal of the Spanish Economic Association, Vol 10, Iss 3-4, Pp 281-320 (2019)
Abstract We study how taxable income responds to changes in marginal tax rates, using as a main source of identifying variation three large reforms to the Spanish personal income tax implemented in the period 1999–2014. The most reliable estimates
Externí odkaz:
https://doaj.org/article/c89a82e2ac874bfeb52e839191a5cd30
El 1 de enero de 2023 el gobierno español redujo el IVA de los alimentos de primera necesidad del 4% al 0%; y otros alimentos básicos pasaron del 10% al 5%. A diferencia de lo que ha ocurrido en otros países, la rebaja del IVA se trasladó en su i
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::2f86462385f00259b449fd00e6522a19
https://doi.org/10.56269/20230328/ma
https://doi.org/10.56269/20230328/ma
Publikováno v:
American Economic Review. 111:3611-3662
En este articulo utilizamos variacion geografica plausiblemente exogena en la reduccion de la demanda interna causada por la Gran Recesion en Espana para documentar la existencia de una robusta relacion causal negativa a nivel de empresa entre cambio
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d742c114d8e5b0dc77bda307164b5514
https://doi.org/10.1257/aer.20181853
https://doi.org/10.1257/aer.20181853
Autor:
Pedro Rey Biel, Miguel Almunia
Publikováno v:
Cuadernos Económicos de ICE.
Los países de nuestro entorno han dado pasos importantes para gestionar y facilitar el acceso a la ingente cantidad de datos que generan y recopilan las Administraciones públicas, lo que supone una oportunidad para mejorar la evaluación de las pol
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::3d446ea02a8c85f36caded08c8c98e9e
https://doi.org/10.32796/cice.2021.102.7313
https://doi.org/10.32796/cice.2021.102.7313
Are firms sophisticated maximizers, or do they consistently make errors? Using transaction-level data from Ugandan value-added tax (VAT) returns, we show that sellers and buyers report different amounts 79% of the time, despite invoices being easily
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::0e2dedfc9dc62fdc1b24a1d2a30cc02f
https://doi.org/10.3386/w29059
https://doi.org/10.3386/w29059
Autor:
David Lopez-Rodriguez, Miguel Almunia
Publikováno v:
SERIEs: Journal of the Spanish Economic Association, Vol 10, Iss 3-4, Pp 281-320 (2019)
We study how taxable income responds to changes in marginal tax rates, using as a main source of identifying variation three large reforms to the Spanish personal income tax implemented in the period 1999–2014. The most reliable estimates of the el
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::13d7c544fabc6f292ee7baf5f7dd6e31
http://link.springer.com/article/10.1007/s13209-019-00208-x
http://link.springer.com/article/10.1007/s13209-019-00208-x
Autor:
David López Rodríguez, Miguel Almunia
Publikováno v:
American Economic Journal: Economic Policy. 10:1-38
This paper analyzes the effects of size-dependent tax enforcement on firms’ tax compliance. We exploit quasi-experimental variation generated by a Large Taxpayers Unit (LTU) in Spain, which monitors firms with more than €6 million in reported rev
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::28834c2b70c50fcfbcde4a9352bc0604
https://doi.org/10.1257/pol.20160229
https://doi.org/10.1257/pol.20160229
Publikováno v:
Review of Economics and Statistics.
Using administrative tax records for U.K. businesses, we document both bunching in annual turnover below the VAT registration threshold and persistent voluntary registration by almost half of the firms below the threshold. We develop a conceptual fra
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::c896efb7d82fa54c7b93aba13d507873
http://ora.ox.ac.uk/objects/uuid:
http://ora.ox.ac.uk/objects/uuid:
We discuss typical issues in getting access to and using high-quality administrative tax data for research purposes. We discuss research involving both quasi- and field experiments implemented together with the tax authority. We reflect on practical
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::5031cd33a649b0cb97ef48bf22a75a29
http://eprints.lse.ac.uk/90617/
http://eprints.lse.ac.uk/90617/