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Hidden tax burden of the personal income tax: evidence from the recent tax reform in Spain

Published on 01 Sep 01 by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

This paper investigates the effects of the recent Spanish Personal Income Tax (PIT) reform on tax compliance costs. Using a representative sample of PIT taxpayers, strategies adopted when completing their tax returns are analysed and the monetary and psychological costs of tax compliance are assessed.

Author profiles:

Jose Felix SANZ
Jose is Lecturer in Public Economics (Universidad Complutense de Madrid, Spain) and Deputy Director of Tax Studies at the Instituto de Estudios Fiscales.
Current at 12 October 2004 Current at 19 November 2004 Click here to expand/collapse more articles by Jose Felix SANZ.
 
Ma Luisa Delgado LOBO
Current at 19 November 2004

Javier SALINAS-JIMENEZ
Javier is Lecturer in Public Economics (Universidad de Extremadura, Spain) and Deputy Director of Public Expenditure Analysis at the Instituto de Estudios Fiscales.
Current at 3 June 2004 Current at 19 November 2004 Click here to expand/collapse more articles by Javier SALINAS-JIMENEZ.
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