Zobrazeno 1 - 10
of 24
pro vyhledávání: '"Sara Torregrosa Hetland"'
Autor:
Sara Torregrosa-Hetland
Publikováno v:
Applied Economic Analysis. 28:89-109
Purpose The purpose of this paper is to estimate tax evasion and its impact on progressivity, redistribution and the measurement of inequality, using microdata from the Spanish income tax for 2001-2004. Design/methodology/approach The approach follow
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::973543eea214b695e3b6af13b4a4875c
https://doi.org/10.1108/aea-01-2020-0007
https://doi.org/10.1108/aea-01-2020-0007
Autor:
Oriol Sabaté, Sara Torregrosa Hetland
Publikováno v:
Dipòsit Digital de la UB
Universidad de Barcelona
Universidad de Barcelona
This paper studies the impact of inflation on income taxes in Sweden, the UK, and the United States during the world wars. As tax reforms were rising top marginal rates and reducing exemption thresholds, extraordinary levels of inflation eroded the r
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::24cc6f6fd88bd6496db3c1d33d5ee699
http://hdl.handle.net/2445/189192
http://hdl.handle.net/2445/189192
Publikováno v:
Torregrosa-Hetland, S, Pelkonen, A, Oksanen, J & Kander, A 2019, ' The prevalence of publicly stimulated innovations : A comparison of Finland and Sweden, 1970–2013 ', Research Policy, vol. 48, no. 6, pp. 1373-1384 . https://doi.org/10.1016/j.respol.2019.02.001
While the role played by the state in stimulating innovation in the private sector has been a prevalent interest in innovation research, studies analysing the impacts of public interventions have usually focused on individual policies, programs or pr
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::28ca3d3e0d762bdd1182be26d3964d56
https://cris.vtt.fi/en/publications/07049fbe-10d4-4426-ad0c-589bb4821706
https://cris.vtt.fi/en/publications/07049fbe-10d4-4426-ad0c-589bb4821706
Autor:
Guadalupe Jiménez Esquinas, Cristóbal Gómez Benito, Albert Folch, Samuel Garrido, Xavier Cussó i Segura, Benedita Câmara, Santiago M. López-García, Mikel Astrain, Josep M. Pons-Altés, Carles Sanchis Ibor, Antonio Miguel Linares Luján, Piet van Cruyningen, Miguel Cabo, Sara Torregrosa Hetland
Publikováno v:
Historia Agraria Revista de agricultura e historia rural. :203-255
Book reviews Dulce Freire and Pedro Lains (Eds.). An Agrarian History of Portugal, 1000-2000: Economic Development on the European Frontier. Leiden/Boston, Brill, 2017, 347 pp. Benedita Câmara Annie Antoine (Ed.). Agricultural Specialisation and Rur
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::46341cc389cd5dbdc3a8b34de91d8ea2
https://doi.org/10.26882/histagrar.077r08b
https://doi.org/10.26882/histagrar.077r08b
Autor:
Sara Torregrosa Hetland
Publikováno v:
Palgrave Studies in Economic History ISBN: 9783030795405
This chapter analyses the distributive impacts of tax evasion on the Spanish income tax. It introduces a conceptual framework of tax compliance based on coercion, consent, and information, with reference to how these aspects evolved during late Franc
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::9f07e4f30acf5c70b29741faecc1b30b
https://doi.org/10.1007/978-3-030-79541-2_6
https://doi.org/10.1007/978-3-030-79541-2_6
Autor:
Sara Torregrosa Hetland
Publikováno v:
Palgrave Studies in Economic History ISBN: 9783030795405
This chapter discusses the process of the Spanish tax reforms of 1977–1986, and the factors affecting its development. It first introduces the main political parties of the time, and how their relative power was impacted by the nature of the politi
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::006168c59a2e760fed0e714e92bd0eb3
https://doi.org/10.1007/978-3-030-79541-2_4
https://doi.org/10.1007/978-3-030-79541-2_4
Autor:
Sara Torregrosa Hetland
Publikováno v:
Palgrave Studies in Economic History ISBN: 9783030795405
This chapter summarises the main contributions of the book and situates them within a broader frame in both chronological and geographical terms. It looks at the evolution of the Spanish tax system after 1990, with further piecemeal reforms following
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::f87efb08bd6a26e0409b9fc4e9833cd5
https://doi.org/10.1007/978-3-030-79541-2_8
https://doi.org/10.1007/978-3-030-79541-2_8
Autor:
Sara Torregrosa Hetland
Publikováno v:
Palgrave Studies in Economic History ISBN: 9783030795405
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::08867551d6211d41a725a897e8025a57
https://doi.org/10.1007/978-3-030-79541-2
https://doi.org/10.1007/978-3-030-79541-2
Autor:
Sara Torregrosa Hetland
Publikováno v:
Palgrave Studies in Economic History ISBN: 9783030795405
This chapter describes the main features of the tax system in place before the reform of the Spanish Transition. It briefly shows the evolution since the mid-nineteenth century, when the liberal tax system was introduced, and puts more focus on chang
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::3f46ddb026b33ab517c679230f1d54cf
https://doi.org/10.1007/978-3-030-79541-2_2
https://doi.org/10.1007/978-3-030-79541-2_2
Autor:
Sara Torregrosa Hetland
Publikováno v:
Palgrave Studies in Economic History ISBN: 9783030795405
This chapter reviews the tax reforms of the Spanish transition from several points of view. It first discusses modernisation and convergence with Western Europe, including aspects of sufficiency and flexibility. It then goes through the progress and
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::edc90bac42f965103e40f0d32a8e1038
https://doi.org/10.1007/978-3-030-79541-2_7
https://doi.org/10.1007/978-3-030-79541-2_7