EconPapers    
Economics at your fingertips  
 

Details about Julio López-Laborda

E-mail:
Homepage:http://www.economiapublica.net/
Workplace:Departamento de Estructura e Historia Económica y Economía Pública (Department of Economic Structura and History and Public Economics), Facultad de Economía y Empresa (Faculty of Economics and Business), Universidad de Zaragoza (University of Zaragoza), (more information at EDIRC)

Access statistics for papers by Julio López-Laborda.

Last updated 2021-09-16. Update your information in the RePEc Author Service.

Short-id: plp33


Jump to Journal Articles

Working Papers

2021

  1. 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 Downloads
  2. 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 Downloads

2020

  1. Consideraciones sobre finanzas públicas y COVID–19: Bastantes interrogantes y algunas certezas
    Fedea Economy Notes, FEDEA Downloads
  2. 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 Downloads
  3. 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 Downloads
  4. 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 Downloads
  5. Informe sobre las medidas de protección a los colectivos vulnerables durante la crisis del Covid-19
    Policy Papers, FEDEA Downloads
  6. Informe sobre medidas tributarias ante la crisisde la COVID-19: es tiempo de reformas
    Policy Papers, FEDEA Downloads View citations (2)
  7. Informes del Grupo de Trabajo Mixto Covid-19. The economic consequences of Covid in Spain and how to deal with them
    Policy Papers, FEDEA Downloads
  8. 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 Downloads
  9. Por la Recuperación Financiera de las Empresas tras el COVID-19
    Policy Papers, FEDEA Downloads
  10. Who knows whom we pay taxes to? Tax visibility in a decentralized country: The case of Spain
    Studies on the Spanish Economy, FEDEA Downloads

2019

  1. Los retos de la fiscalidad societaria en la era de la economía digital: el estado de la cuestión
    Policy Papers, FEDEA Downloads
  2. 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 Downloads View citations (1)

2018

  1. Cumplimiento fiscal en el IRPF a nivel regional: medición y estimación de sus factores explicativos
    Studies on the Spanish Economy, FEDEA Downloads
  2. 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 Downloads View citations (2)
  3. Redistributive effects of regional transfers: a conceptual framework
    Working Papers, FEDEA Downloads
    See also Journal Article in INVESTIGACIONES REGIONALES - Journal of REGIONAL RESEARCH (2018)
  4. 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) Downloads
    See also Journal Article in Economics - The Open-Access, Open-Assessment E-Journal (2007-2020) (2019)
  5. 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 Downloads View citations (1)
  6. ¿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 Downloads View citations (1)

2017

  1. Estimating Engel curves: A new way to improve the SILC-HBS matching process
    Working Papers, FEDEA Downloads View citations (8)
  2. La eliminación de los beneficios fiscales en el IRPF: efectos recaudatorios y distributivos
    Studies on the Spanish Economy, FEDEA Downloads
  3. Movilidad de los contribuyentes de rentas altas en respuesta a las diferencias regionales en los impuestos personales
    Studies on the Spanish Economy, FEDEA Downloads
  4. 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 Downloads

2016

  1. Are Spanish companies involved in profit shifting? Consequences in terms of tax revenues
    Economics Discussion Papers, Kiel Institute for the World Economy (IfW) Downloads View citations (1)
    See also Journal Article in Economics - The Open-Access, Open-Assessment E-Journal (2007-2020) (2017)
  2. 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 Downloads View citations (2)
  3. Is financial VAT neutral to financial sector size?
    Economics Discussion Papers, Kiel Institute for the World Economy (IfW) Downloads
  4. Is the Spanish Constitutional Court an instrument of the central government against the Autonomous Communities?
    MPRA Paper, University Library of Munich, Germany Downloads
    See also Journal Article in Constitutional Political Economy (2018)
  5. La medición de la capacidad fiscal de las comunidades autónomas: algunas alternativas
    Policy Papers, FEDEA Downloads
  6. 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 Downloads
  7. Observatorio sobre el reparto de los impuestos entre los hogares espanoles. JUNIO 2016 n PRIMER INFORME
    Studies on the Spanish Economy, FEDEA Downloads View citations (2)

2015

  1. Evaluación de la Reforma del IRPF 2015-2016: Impacto Recaudatorio y Distributivo
    Policy Papers, FEDEA Downloads View citations (1)
  2. 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 Downloads View citations (2)
  3. Fraude en el IRPF por fuentes de renta, 2005-2008: del impuesto sintético al impuesto dual
    Studies on the Spanish Economy, FEDEA Downloads
  4. Nicaragua: Evolución de la Pobreza Multidimensional, 2001-2009
    (Nicaragua: Evolution of the Multidimensional Poverty, 2001-2009)
    MPRA Paper, University Library of Munich, Germany Downloads View citations (2)
    See also Journal Article in Revista CEPAL (2017)

2014

  1. "El hueco que deja el Diablo": Una estimación del fraude en el IRPF con microdatos tributarios
    Studies on the Spanish Economy, FEDEA Downloads View citations (1)
  2. Cinco reflexiones sobre el Informe para la reforma del sistema tributario
    Policy Papers, FEDEA Downloads
  3. IRPF dual y transformación de rentas generales en rentas del ahorro
    Studies on the Spanish Economy, FEDEA Downloads View citations (2)
  4. La reforma de la financiación autonómica / The reform of autonomous communities financing
    IEB Reports, Institut d'Economia de Barcelona (IEB) Downloads
  5. Sugerencias para una reforma de la regulación constitucional de la financiación autonómica
    Policy Papers, FEDEA Downloads
  6. The uneasy coexistence of the Spanish foral and common regional finance systems
    Working Papers. Serie EC, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie) Downloads
    See also Journal Article in INVESTIGACIONES REGIONALES - Journal of REGIONAL RESEARCH (2017)

2012

  1. 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 Downloads

2011

  1. 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 Downloads View citations (7)
    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) Downloads

    See also Journal Article in International Tax and Public Finance (2011)

2006

  1. 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 Downloads View citations (2)
  2. Revenue Decentralisation and Economic Growth in the Spanish Autonomous Communities
    ERSA conference papers, European Regional Science Association Downloads View citations (8)
  3. 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 Downloads View citations (8)

2005

  1. 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 Downloads View citations (1)

2004

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

Undated

  1. Afecta el IRPF a la decisión de contraer matrimonio?
    Studies on the Spanish Economy, FEDEA Downloads View citations (1)
  2. CAPITAL GAINS TAXATION AND PROGRESSIVITY
    Working Papers, Instituto de Estudios Fiscales Downloads
  3. 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 Downloads View citations (1)
  4. Economía y Política de la financiación de servicios públicos en Territorios con desigual densidad de demanda
    Studies on the Spanish Economy, FEDEA Downloads
  5. FACTORES EXPLICATIVOS DE LA ACTIVIDAD REGULADORA DE LAS COMUNIDADES AUTÓNOMAS (1989-2001) (*)
    Working Papers, Instituto de Estudios Fiscales Downloads
  6. Incidencia de la amnistía fiscal de 1991 en el cumplimiento a largo plazo en el IRPF
    Studies on the Spanish Economy, FEDEA Downloads
  7. 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 Downloads
  8. LA REFORMA DEL IMPUESTO SOBRE ACTIVIDADES ECONÓMICAS: UNA VALORACIÓN CON MICRODATOS DE LA CIUDAD DE ZARAGOZA
    Working Papers, Instituto de Estudios Fiscales Downloads
  9. PLANIFICACIÓN FISCAL CON EL IMPUESTO DUAL SOBRE LA RENTA
    Working Papers, Instituto de Estudios Fiscales Downloads
    See also Journal Article in Revista de Economia Aplicada (2008)
  10. Taxing on Housing: A Welfare Evaluation of the Spanish Personal Income Tax
    Studies on the Spanish Economy, FEDEA Downloads
  11. ¿POR QUÉ AHORRA LA GENTE EN PLANES DE PENSIONES INDIVIDUALES?
    Working Papers, Instituto de Estudios Fiscales Downloads View citations (1)

Journal Articles

2019

  1. 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 Downloads View citations (1)
  2. 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 Downloads
    See also Working Paper (2018)

2018

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

2017

  1. 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 Downloads View citations (1)
    See also Working Paper (2016)
  2. Does financial VAT affect the size of the financial sector?
    Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), 2017, 11, 1-28 Downloads
  3. Nicaragua: evolución de la pobreza multidimensional, 2001-2009
    Revista CEPAL, 2017 Downloads View citations (1)
    See also Working Paper (2015)
  4. Nicaragua: trend of multidimensional poverty, 2001-2009
    Revista CEPAL, 2017 Downloads View citations (2)
  5. 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 Downloads
  6. The uneasy coexistence of the Spanish foral and common regional finance systems
    INVESTIGACIONES REGIONALES - Journal of REGIONAL RESEARCH, 2017, (37), 119-152 Downloads View citations (2)
    See also Working Paper (2014)

2015

  1. Presentación
    EKONOMIAZ. Revista vasca de Economía, 2015, 88, (02), 7-14 Downloads
  2. 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 Downloads View citations (1)

2014

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

2012

  1. Taxation and the portfolio structure of Spanish households
    Applied Economics, 2012, 44, (23), 3011-3027 Downloads
  2. ¿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 Downloads View citations (2)

2011

  1. Mantenimiento temporal de la equidad horizontal en el sistema de financiación autonómica
    Hacienda Pública Española / Review of Public Economics, 2011, 197, (2), 37-65 Downloads View citations (3)
  2. The new Spanish system of intergovernmental transfers
    International Tax and Public Finance, 2011, 18, (6), 750-786 Downloads View citations (8)
    See also Working Paper (2011)

2010

  1. Cross-Border Shopping: A Survey
    International Advances in Economic Research, 2010, 16, (2), 135-148 Downloads View citations (12)

2009

  1. Efectos externos del endeudamiento sobre la calificación crediticia de las Comunidades Autónomas
    Hacienda Pública Española / Review of Public Economics, 2009, 189, (2), 81-106 Downloads View citations (1)
  2. Prices, taxes and automotive fuel cross-border shopping
    Energy Economics, 2009, 31, (2), 225-234 Downloads View citations (12)

2008

  1. Planificación fiscal con el impuesto dual sobre la renta
    Revista de Economia Aplicada, 2008, 16, (3), 89-110 Downloads
    See also Working Paper

2007

  1. Why do people invest in personal pension plans?
    Applied Economics, 2007, 39, (9), 1115-1126 Downloads View citations (2)

2005

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

2003

  1. Tax Amnesties and Income Tax Compliance: The Case of Spain
    Fiscal Studies, 2003, 24, (1), 73-96 View citations (12)

2002

  1. 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 Downloads
  2. El análisis económico de las amnistías fiscales: ¿Qué hemos aprendido hasta ahora?
    Hacienda Pública Española / Review of Public Economics, 2002, 163, (4), 121-153 Downloads View citations (1)

2001

  1. Allowances: Are Really Better than Tax Credits?
    Brazilian Electronic Journal of Economics, 2001, 4, (1) Downloads View citations (1)
  2. Simplification and Decentralization of the Income Tax
    Public Finance Review, 2001, 29, (1), 49-60 Downloads View citations (2)
  3. 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) Downloads View citations (1)
 
Page updated 2021-09-20