This paper investigates the effect of shifting taxes from labor income to consumption on labor supply and the distribution of income in Germany. We simulate stepwise increases in the value-added…
In this paper, we develop a model that can explain why governments may want to choose to offer a voluntary disclosure program that allows people who withheld taxes to turn…
Pedro Luis Uriarte, ex consejero de Economía y Hacienda del Gobierno Vasco y presidente de la comisión negociadora del Concierto Económico en 1981, ha presentado en Bilbao su libro titulado…
Mikel Aranburu Nafarroako Ekonomi eta Ogasun Kontseilariaren kalkuluen arabera, 86.641 zergadunek zerga gutxiago ordaindu beharko dute. Beste 105.685 zergadunek ez dute zerga aldaketa nabarituko. Errenta handiek ordea, bai ordaindu beharko…
