Understanding the effects of reciprocity on tax morale is crucial to explain tax compliance behavior. However, there is only little research about which sources of reciprocity affect tax morale most.…
The present work studies optimal taxation of labour income when taxpayers are allowed to evade taxes. The analysis is conducted within a general non-linear tax framework, providing a characterisation of…
La amplía mayoría de los partidos políticos con representación en el Parlamento Vasco, han defendido el Concierto Económico, manifestando que no es un privilegio, sino un Derecho Histórico que conlleva…
EAJ-PNVren izenean Andoni Ortuzarrek dio, AEAren biztanleria eta aberastasun maila kontuan hartura, behar baino gehiago ematen diola Espainiari. “Kupoa %6,24n dago zehaztuta, eta Euskadiko biztanleen Espainiaren %4,7 baino ez da…
