Los inspectores del Departamento de Hacienda y Finanzas han inspeccionado 92 establecimientos de 16 municipios de Bizkaia, abriendo 51 expedientes sancionadores por no emitir facturas. Las visitas se han producido…
La recaudación de las tres Haciendas Forales ha aumentado hasta octubre de 2015 un 10,4%, al ingresar 10.212,9 millones de euros, 965 millones más que en los diez primeros meses…
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…
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