La Diputación Foral de Bizkaia ha aprobado el Decreto Foral Normativo 1/2017, de 7 de marzo, para regular el tratamiento fiscal de las cantidades económicas percibidas por la devolución de…
Las Haciendas Forales de Bizkaia, Gipuzkoa y Araba, además del Departamento de Hacienda y Economía del Gobierno Vasco y técnicos del Departamento de Hacienda y Política Financiera del Gobierno de…
We show that minimum wage earners should pay a lower tax than high earners. Though intuitive, this idea is not supported by the existing literature. The optimal maximin tax curve…
The literature can justify increasing and decreasing marginal taxes (IMT & DMT) on top income under different social objectives and income distributions. Even if DMT are optimal, they are often…
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