Details about Julio López-Laborda

Access statistics for papers by Julio López-Laborda.

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Short-id: plp33

Working Papers

2025

1. Observatorio sobre el reparto de los impuestos y las prestaciones entre los hogares españoles. Noveno informe - 2022
   Studies on the Spanish Economy, FEDEA

2024

2. Algo más que “tapar agujeros”: efectos de los premios sobre algunas decisiones económicas y personales de los españoles
   Studies on the Spanish Economy, FEDEA
3. Does the Inheritance and Gift Tax reduce wealth inequality? It depends
   Working Papers, FEDEA
4. El acuerdo de “financiación singular” para Cataluña: valoración en un marco de incertidumbre
   Fedea Economy Notes, FEDEA
5. La Estimación Objetiva no agraria en el primer año de pandemia: renuncia al régimen y efectos sobre los rendimientos declarados en el IRPF
   Studies on the Spanish Economy, FEDEA
6. Observatorio sobre el reparto de los impuestos y las prestaciones entre los hogares españoles. Octavo informe – 2021
   Studies on the Spanish Economy, FEDEA View citations (2)
7. Redistribution in Spain through taxes (direct and indirect) and benefits (cash and in-kind): methodology and main results for 2021
   Working Papers, FEDEA

2023

8. Efectos recaudatorios y distributivos de la reducción de los tipos del IVA a determinados productos de alimentación
   Fedea Economy Notes, FEDEA
9. Going green through local fiscal equalisation
   Working Papers, FEDEA
10. Hacienda Pública y demografía: impacto distributivo de impuestos y prestaciones en los hogares agrupados por edades
    Studies on the Spanish Economy, FEDEA View citations (3)
11. Notas sobre el Proyecto de Ley de Función Pública
    Policy Papers, FEDEA View citations (1)
12. Observatorio sobre el reparto de los impuestos y las prestaciones entre los hogares españoles
    Studies on the Spanish Economy, FEDEA View citations (5)

2022

13. Gravamen temporal a los beneficios extraordinarios de las empresas: valoración y propuesta
    Fedea Economy Notes, FEDEA
14. ¿Cómo afectan los impuestos y las prestaciones públicas a los hogares en riesgo de pobreza?
    Studies on the Spanish Economy, FEDEA View citations (1)

2021

15. Do You Know to Whom You Pay Your Taxes?: The Case of Decentralized Spain
    International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University
16. Observatorio sobre el reparto de los impuestos y las prestaciones entre los hogares españoles. Sexto informe – 2017 y 2018
    Studies on the Spanish Economy, FEDEA View citations (3)
17. Tax-induced Investments in Tax Havens by Spanish Multinationals
    International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University

2020

18. Consideraciones sobre finanzas públicas y COVID–19: Bastantes interrogantes y algunas certezas
    Fedea Economy Notes, FEDEA
19. Financial VAT May Improve Trade Openness
    International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University
    See also Journal Article Financial VAT may improve trade openness, Applied Economics, Taylor & Francis Journals (2022) (2022)
20. Informe Final del Grupo de Trabajo Mixto Covid-19: POR UN PACTO POLÍTICO Y SOCIAL EN TORNO A UNA ESTRATEGIA DE REACTIVACIÓN Y CRECIMIENTO INCLUSIVOS
    Policy Papers, FEDEA
21. Informe Final del Grupo de Trabajo Mixto Covid-19: POR UN PACTO POLÍTICO Y SOCIAL EN TORNO A UNA ESTRATEGIA DE REACTIVACIÓN Y CRECIMIENTO INCLUSIVOS (versión abreviada)
    Policy Papers, FEDEA
22. Informe sobre las medidas de protección a los colectivos vulnerables durante la crisis del Covid-19
    Policy Papers, FEDEA
23. Informe sobre medidas tributarias ante la crisisde la COVID-19: es tiempo de reformas
    Policy Papers, FEDEA View citations (2)
24. Informes del Grupo de Trabajo Mixto Covid-19. The economic consequences of Covid in Spain and how to deal with them
    Policy Papers, FEDEA
25. Observatorio sobre el reparto de los impuestos y las prestaciones entre los hogares españoles. Quinto informe – Sanidad y educación, 2013 - 2017
    Studies on the Spanish Economy, FEDEA
26. Por la Recuperación Financiera de las Empresas tras el COVID-19
    Policy Papers, FEDEA
27. Who knows whom we pay taxes to? Tax visibility in a decentralized country: The case of Spain
    Studies on the Spanish Economy, FEDEA

2019

28. Los retos de la fiscalidad societaria en la era de la economía digital: el estado de la cuestión
    Policy Papers, FEDEA
29. Observatorio sobre el reparto de los impuestos y las prestaciones monetarias entre los hogares españoles. Cuarto informe: 2016 y 2017
    Studies on the Spanish Economy, FEDEA View citations (3)

2018

30. Cumplimiento fiscal en el IRPF a nivel regional: medición y estimación de sus factores explicativos
    Studies on the Spanish Economy, FEDEA
31. Observatorio sobre el reparto de los impuestos y las prestaciones monetarias entre los hogares españoles. Tercer informe datos 2015
    Studies on the Spanish Economy, FEDEA View citations (7)
32. Redistributive effects of regional transfers: a conceptual framework
    Working Papers, FEDEA
    See also Journal Article Redistributive effects of regional transfers: a conceptual framework, INVESTIGACIONES REGIONALES - Journal of REGIONAL RESEARCH, Asociación Española de Ciencia Regional (2018) (2018)
33. The effect of Double Taxation Treaties and Territorial Tax Systems on Foreign Direct Investment: Evidence for Spain
    Economics Discussion Papers, Kiel Institute for the World Economy (IfW Kiel) View citations (2)
    See also Journal Article The effect of double taxation treaties and territorial tax systems on foreign direct investment: Evidence for Spain, Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy (IfW Kiel) (2019) View citations (1) (2019)
34. Tipo reducido, superreducido y exenciones en el IVA: una estimación de sus efectos recaudatorios y distributivos a partir de las encuestas de hogares
    Studies on the Spanish Economy, FEDEA View citations (1)
35. ¿Qué ha sucedido con el consumo y el ahorro en España durante la Gran Recesión?: un análisis por tipos de hogar
    Studies on the Spanish Economy, FEDEA View citations (1)

2017

36. Estimating Engel curves: A new way to improve the SILC-HBS matching process
    Working Papers, FEDEA View citations (7)
37. La eliminación de los beneficios fiscales en el IRPF: efectos recaudatorios y distributivos
    Studies on the Spanish Economy, FEDEA
38. Movilidad de los contribuyentes de rentas altas en respuesta a las diferencias regionales en los impuestos personales
    Studies on the Spanish Economy, FEDEA View citations (1)
39. Observatorio sobre el reparto de los impuestos entre los hogares españoles. Febrero 2017 - Segundo Informe: Impuestos y prestaciones - 2014
    Studies on the Spanish Economy, FEDEA

2016

40. Are Spanish companies involved in profit shifting? Consequences in terms of tax revenues
    Economics Discussion Papers, Kiel Institute for the World Economy (IfW Kiel) View citations (2)
    See also Journal Article Are Spanish companies involved in profit shifting? Consequences in terms of tax revenues, Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy (IfW Kiel) (2017) View citations (1) (2017)
41. Estimación de los impuestos pagados por los hogares espanoles en 2013 a partir de la Encuesta de Presupuestos Familiares y la Encuesta de Condiciones de Vida. Metodología
    Studies on the Spanish Economy, FEDEA View citations (2)
42. Is financial VAT neutral to financial sector size?
    Economics Discussion Papers, Kiel Institute for the World Economy (IfW Kiel) View citations (1)
43. Is the Spanish Constitutional Court an instrument of the central government against the Autonomous Communities?
    MPRA Paper, University Library of Munich, Germany
    See also Journal Article Is the Spanish Constitutional Court an instrument of the central government against the Autonomous Communities?, Constitutional Political Economy, Springer (2018) View citations (4) (2018)
44. La medición de la capacidad fiscal de las comunidades autónomas: algunas alternativas
    Policy Papers, FEDEA
45. Las tres Is de la pobreza multidimensional en Nicaragua y el diferencial de género en los primeros quince años del siglo XXI, a partir de un enfoque centrado en la persona
    (The three I’s of multidimensional poverty in Nicaragua and the gender differentials over the first fifteen years of the XXI century, an individual-based approach)
    MPRA Paper, University Library of Munich, Germany
46. Observatorio sobre el reparto de los impuestos entre los hogares espanoles. JUNIO 2016 n PRIMER INFORME
    Studies on the Spanish Economy, FEDEA View citations (5)

2015

47. Evaluación de la Reforma del IRPF 2015-2016: Impacto Recaudatorio y Distributivo
    Policy Papers, FEDEA View citations (1)
48. Evolución de la Pobreza Multidimensional en Nicaragua, 2001-2009
    (Evolution of Multidimensional Poverty Measurement in Nicaragua, 2001-2009)
    MPRA Paper, University Library of Munich, Germany View citations (2)
49. Fraude en el IRPF por fuentes de renta, 2005-2008: del impuesto sintético al impuesto dual
    Studies on the Spanish Economy, FEDEA View citations (1)
50. Nicaragua: Evolución de la Pobreza Multidimensional, 2001-2009
    (Nicaragua: Evolution of the Multidimensional Poverty, 2001-2009)
    MPRA Paper, University Library of Munich, Germany View citations (2)
    See also Journal Article Nicaragua: evolución de la pobreza multidimensional, 2001-2009, Revista CEPAL, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL) (2017) View citations (1) (2017)

2014

51. "El hueco que deja el Diablo": Una estimación del fraude en el IRPF con microdatos tributarios
    Studies on the Spanish Economy, FEDEA View citations (2)
52. Cinco reflexiones sobre el Informe para la reforma del sistema tributario
    Policy Papers, FEDEA
53. IRPF dual y transformación de rentas generales en rentas del ahorro
    Studies on the Spanish Economy, FEDEA View citations (2)
54. La reforma de la financiación autonómica / The reform of autonomous communities financing
    IEB Reports, Institut d'Economia de Barcelona (IEB)
55. Sugerencias para una reforma de la regulación constitucional de la financiación autonómica
    Policy Papers, FEDEA
56. The uneasy coexistence of the Spanish foral and common regional finance systems
    Working Papers. Serie EC, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie) View citations (3)
    See also Journal Article The uneasy coexistence of the Spanish foral and common regional finance systems, INVESTIGACIONES REGIONALES - Journal of REGIONAL RESEARCH, Asociación Española de Ciencia Regional (2017) View citations (5) (2017)

2012

57. Intergovernmental Fiscal Relations: the Efficiency Effect of Taxes, Transfers and Fiscal Illusion
    International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University
    See also Journal Article Intergovernmental Fiscal Relations: The Efficiency Effect of Taxes, Transfers, and Fiscal Illusion, Environment and Planning C (2015) View citations (2) (2015)

2011

58. The New Spanish System of Intergovernmental Transfers
    International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University View citations (8)
    Also in International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University (2010)
    See also Journal Article The new Spanish system of intergovernmental transfers, International Tax and Public Finance, Springer (2011) View citations (9) (2011)

2006

59. Regional Decentralization in Spain: Vertical Imbalances and Revenue Assignments
    International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University View citations (3)
60. Revenue Decentralisation and Economic Growth in the Spanish Autonomous Communities
    ERSA conference papers, European Regional Science Association View citations (10)
61. The Practice of Fiscal Federalism in Spain
    International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University View citations (10)

2005

62. Vertical Imbalances and Revenue Assignments in Decentralized Spain (2005)
    International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University View citations (1)

2004

63. Modelling tax decentralisation and regional growth
    ERSA conference papers, European Regional Science Association
    Also in Working Papers, Instituto de Estudios Fiscales View citations (1)
64. Personal Income Tax Decentralization, Inequality and Social Welfare
    Economic Working Papers at Centro de Estudios Andaluces, Centro de Estudios Andaluces
    See also Journal Article Personal Income Tax Decentralization, Inequality, and Social Welfare, Public Finance Review (2005) View citations (1) (2005)

Undated

65. Afecta el IRPF a la decisión de contraer matrimonio?
    Studies on the Spanish Economy, FEDEA View citations (1)
66. CAPITAL GAINS TAXATION AND PROGRESSIVITY
    Working Papers, Instituto de Estudios Fiscales View citations (3)
67. EVOLUCIÓN DEL ENDEUDAMIENTO AUTONÓMICO ENTRE 1985 Y 1997: LA INCIDENCIA DE LOS ESCENARIOS DE CONSOLIDACIÓN PRESUPUESTARIA Y DE LOS LÍMITES DE LA LOFCA
    Working Papers, Instituto de Estudios Fiscales View citations (1)
68. Economía y Política de la financiación de servicios públicos en Territorios con desigual densidad de demanda
    Studies on the Spanish Economy, FEDEA
69. FACTORES EXPLICATIVOS DE LA ACTIVIDAD REGULADORA DE LAS COMUNIDADES AUTÓNOMAS (1989-2001) (*)
    Working Papers, Instituto de Estudios Fiscales
70. Incidencia de la amnistía fiscal de 1991 en el cumplimiento a largo plazo en el IRPF
    Studies on the Spanish Economy, FEDEA
71. Incidencia del IRPF y el Impuesto sobre Sociedades en la elección de la forma de empresa: dos aproximaciones empíricas
    Studies on the Spanish Economy, FEDEA
72. LA REFORMA DEL IMPUESTO SOBRE ACTIVIDADES ECONÓMICAS: UNA VALORACIÓN CON MICRODATOS DE LA CIUDAD DE ZARAGOZA
    Working Papers, Instituto de Estudios Fiscales
73. PLANIFICACIÓN FISCAL CON EL IMPUESTO DUAL SOBRE LA RENTA
    Working Papers, Instituto de Estudios Fiscales
    See also Journal Article Planificación fiscal con el impuesto dual sobre la renta, Revista de Economia Aplicada, Universidad de Zaragoza, Departamento de Estructura Economica y Economia Publica (2008) (2008)
74. Taxing on Housing: A Welfare Evaluation of the Spanish Personal Income Tax
    Studies on the Spanish Economy, FEDEA
75. ¿POR QUÉ AHORRA LA GENTE EN PLANES DE PENSIONES INDIVIDUALES?
    Working Papers, Instituto de Estudios Fiscales View citations (1)

Journal Articles

2024

1. No War of Courts in the protection of fundamental rights: The case of amparo appeals in Spain
   International Review of Law and Economics, 2024, 79, (C)
2. Which multinationals can escape high Statutory Tax Rates? The Profit-Shifting strategy to reduce taxes
   Applied Economics Letters, 2024, 31, (6), 550-554

2023

3. Fighting vacation rental tax evasion through warnings to potential evaders
   Real Estate Economics, 2023, 51, (6), 1437-1466
4. Tax haven investments for Profit-Shifting: evidence from Spanish multinationals
   Applied Economics, 2023, 55, (53), 6250-6263

2022

5. Financial VAT may improve trade openness
   Applied Economics, 2022, 54, (19), 2148-2160
   See also Working Paper Financial VAT May Improve Trade Openness, International Center for Public Policy Working Paper Series, at AYSPS, GSU (2020) (2020)
6. Mobility of Top Income Taxpayers in Response to Regional Differences in Personal Taxes: Evidence from Spain
   Economics - The Open-Access, Open-Assessment Journal, 2022, 16, (1), 152-169 View citations (1)
7. The Perception of Residential Water Tariff, Consumption, and Cost: Evidence of its Determinants Using Survey Data
   Water Resources Management: An International Journal, Published for the European Water Resources Association (EWRA), 2022, 36, (9), 2933-2952 View citations (2)
8. The removal of tax expenditures from Spanish personal income tax: Impact on tax collection and income distribution
   Public Budgeting & Finance, 2022, 42, (2), 221-254 View citations (1)

2021

9. Estimating Engel curves: a new way to improve the SILC-HBS matching process using GLM methods
   Journal of Applied Statistics, 2021, 48, (16), 3233-3250 View citations (3)
10. Personal Income Tax Compliance at the Regional Level: The Role of Persistence, Neighborhood, and Decentralization
    International Regional Science Review, 2021, 44, (2), 289-317

2019

11. Consensus and dissent in the resolution of conflicts of competence by the Spanish Constitutional Court: the role of federalism and ideology
    European Journal of Law and Economics, 2019, 48, (3), 305-330 View citations (3)
12. The effect of double taxation treaties and territorial tax systems on foreign direct investment: Evidence for Spain
    Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), 2019, 13, 1-33 View citations (1)
    See also Working Paper The effect of Double Taxation Treaties and Territorial Tax Systems on Foreign Direct Investment: Evidence for Spain, Economics Discussion Papers (2018) View citations (2) (2018)

2018

13. A New Method for Applying VAT to Financial Services
    National Tax Journal, 2018, 71, (1), 155-182 View citations (2)
14. Correction to: Is the Spanish Constitutional Court an instrument of the central government against the Autonomous Communities?
    Constitutional Political Economy, 2018, 29, (3), 338-338 View citations (4)
15. Income Shifting in the Spanish Dual Income Tax
    Fiscal Studies, 2018, 39, (1), 95-120 View citations (1)
16. Is the Spanish Constitutional Court an instrument of the central government against the Autonomous Communities?
    Constitutional Political Economy, 2018, 29, (3), 317-337 View citations (4)
    See also Working Paper Is the Spanish Constitutional Court an instrument of the central government against the Autonomous Communities?, MPRA Paper (2016) (2016)
17. Redistributive effects of regional transfers: a conceptual framework
    INVESTIGACIONES REGIONALES - Journal of REGIONAL RESEARCH, 2018, (41), 53-90
    See also Working Paper Redistributive effects of regional transfers: a conceptual framework, Working Papers (2018) (2018)

2017

18. Are Spanish companies involved in profit shifting? Consequences in terms of tax revenues
    Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), 2017, 11, 1-47 View citations (1)
    See also Working Paper Are Spanish companies involved in profit shifting? Consequences in terms of tax revenues, Economics Discussion Papers (2016) View citations (2) (2016)
19. Does financial VAT affect the size of the financial sector?
    Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), 2017, 11, 1-28 View citations (2)
20. Nicaragua: evolución de la pobreza multidimensional, 2001-2009
    Revista CEPAL, 2017 View citations (1)
    See also Working Paper Nicaragua: Evolución de la Pobreza Multidimensional, 2001-2009, MPRA Paper (2015) View citations (2) (2015)
21. Nicaragua: trend of multidimensional poverty, 2001-2009
    Revista CEPAL, 2017 View citations (3)
22. Tax evasion in Spanish Personal Income Tax by income sources, 2005–2008: from the synthetic to the dual tax
    European Journal of Law and Economics, 2017, 44, (1), 47-65 View citations (2)
23. The uneasy coexistence of the Spanish foral and common regional finance systems
    INVESTIGACIONES REGIONALES - Journal of REGIONAL RESEARCH, 2017, (37), 119-152 View citations (5)
    See also Working Paper The uneasy coexistence of the Spanish foral and common regional finance systems, Working Papers. Serie EC (2014) View citations (3) (2014)

2015

24. Intergovernmental Fiscal Relations: The Efficiency Effect of Taxes, Transfers, and Fiscal Illusion
    Environment and Planning C, 2015, 33, (1), 136-162 View citations (2)
    See also Working Paper Intergovernmental Fiscal Relations: the Efficiency Effect of Taxes, Transfers and Fiscal Illusion, International Center for Public Policy Working Paper Series, at AYSPS, GSU (2012) (2012)
25. Presentación
    EKONOMIAZ. Revista vasca de Economía, 2015, 88, (02), 7-14
26. Un estudio de los factores determinantes de las desviaciones presupuestarias de las Comunidades Autónomas en el periodo 2003-2012
    INVESTIGACIONES REGIONALES - Journal of REGIONAL RESEARCH, 2015, (31), 35-58 View citations (2)

2014

27. The Inside and Outside Revenue Impact of Regional Gambling Taxes in Spain
    Growth and Change, 2014, 45, (1), 79-97 View citations (1)

2012

28. Taxation and the portfolio structure of Spanish households
    Applied Economics, 2012, 44, (23), 3011-3027 View citations (1)
29. ¿Por qué los españoles son (moderadamente) autonomistas? Las ganancias regionales de eficiencia y la preferencia por la autonomía
    EKONOMIAZ. Revista vasca de Economía, 2012, 81, (03), 63-82 View citations (2)

2011

30. Mantenimiento temporal de la equidad horizontal en el sistema de financiación autonómica
    Hacienda Pública Española / Review of Public Economics, 2011, 197, (2), 37-65 View citations (4)
31. Revenue Autonomy and Regional Growth: An Analysis of the 25-Year Process of Fiscal Decentralisation in Spain
    Environment and Planning A, 2011, 43, (11), 2626-2648 View citations (6)
32. The new Spanish system of intergovernmental transfers
    International Tax and Public Finance, 2011, 18, (6), 750-786 View citations (9)
    See also Working Paper The New Spanish System of Intergovernmental Transfers, International Center for Public Policy Working Paper Series, at AYSPS, GSU (2011) View citations (8) (2011)

2010

33. Cross-Border Shopping: A Survey
    International Advances in Economic Research, 2010, 16, (2), 135-148 View citations (15)
34. Factors Explaining the Regulatory Activity of the Spanish Autonomous Communities (1989–2001)
    Environment and Planning C, 2010, 28, (3), 469-491

2009

35. Efectos externos del endeudamiento sobre la calificación crediticia de las Comunidades Autónomas
    Hacienda Pública Española / Review of Public Economics, 2009, 189, (2), 81-106 View citations (1)
36. Prices, taxes and automotive fuel cross-border shopping
    Energy Economics, 2009, 31, (2), 225-234 View citations (15)

2008

37. Planificación fiscal con el impuesto dual sobre la renta
    Revista de Economia Aplicada, 2008, 16, (3), 89-110
    See also Working Paper PLANIFICACIÓN FISCAL CON EL IMPUESTO DUAL SOBRE LA RENTA, Working Papers

2007

38. Why do people invest in personal pension plans?
    Applied Economics, 2007, 39, (9), 1115-1126 View citations (4)

2005

39. Do Corporate and Personal Income Taxes Affect Incorporation?
    Hacienda Pública Española / Review of Public Economics, 2005, 174, (3), 55-86
40. Personal Income Tax Decentralization, Inequality, and Social Welfare
    Public Finance Review, 2005, 33, (2), 213-235 View citations (1)
    See also Working Paper Personal Income Tax Decentralization, Inequality and Social Welfare, Economic Working Papers at Centro de Estudios Andaluces (2004) (2004)

2003

41. Tax Amnesties and Income Tax Compliance: The Case of Spain
    Fiscal Studies, 2003, 24, (1), 73-96 View citations (21)

2002

42. Efectos sobre la renta disponible y el bienestar de la deducción en el IRPF por rentas ganadas
    Hacienda Pública Española / Review of Public Economics, 2002, 160, (1), 103-120
43. El análisis económico de las amnistías fiscales: ¿Qué hemos aprendido hasta ahora?
    Hacienda Pública Española / Review of Public Economics, 2002, 163, (4), 121-153 View citations (1)

2001

44. Allowances: Are Really Better than Tax Credits?
    Brazilian Electronic Journal of Economics, 2001, 4, (1) View citations (1)
45. Simplification and Decentralization of the Income Tax
    Public Finance Review, 2001, 29, (1), 49-60 View citations (3)
46. UNA METODOLOGÍA PARA LA UTILIZACIÓN ÓPTIMA DE LOS INCENTIVOS POR ADQUISICIÓN DE VIVIENDA HABITUAL EN EL IRPF
    Hacienda Pública Española / Review of Public Economics, 2001, 159, (4)