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Flat tax reforms: a general equilibrium evaluation for Spain

This paper quantifies the aggregate and distributional implications of an arrayof revenue neutral flat tax reforms for Spain. A standard general equilibriumeconomy with heterogeneous agents is used to evaluate the impact of the taxreforms. We find that di��erent flat tax reforms may ge...

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Publicat a:Investigaciones Económicas
Autors principals: Marta González-Torrabadella, Josep Pijoan-Mas
Format: Artigo
Idioma:Inglês
Publicat: Fundación SEPI 2006
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Accés en línia:https://www.redalyc.org/articulo.oa?id=17330206
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