Tendencias fiscales en la Unión Europeasituación e implicaciones para España

  1. Ignacio Zubiri 1
  1. 1 Universidad del País Vasco/Euskal Herriko Unibertsitatea
    info

    Universidad del País Vasco/Euskal Herriko Unibertsitatea

    Lejona, España

    ROR https://ror.org/000xsnr85

Revista:
Papeles de economía española
  1. Sanz Juez, José Félix (coord.)
  2. Romero Jordán, Desiderio (coord.)

ISSN: 0210-9107

Año de publicación: 2017

Título del ejemplar: La teoría económica de las reformas fiscales: análisis y aplicaciones para España

Número: 154

Páginas: 39-84

Tipo: Artículo

DIALNET GOOGLE SCHOLAR lock_openAcceso abierto editor

Otras publicaciones en: Papeles de economía española

Referencias bibliográficas

  • AGENCIA TRIBUTARIA (2010), Informe anual de Recaudación Tributaria 2009. Disponible online, en la página de la AET.
  • ALSTADSÆTER, A.; BARRIOS, S.; NICODEME, G.; SKONIECZNA, A., y A. VEZZANI (2015), «Patent Boxes Design, Patents Location and Local R&D», Taxation and Customs Union Working Paper, n.º 57.
  • BARGAIN, O., y A. PEICHL (2016), «Own-wage labor supply elasticities: variation across time and estimation methods IZA», Journal of Labor Economics, 5: 10.
  • BCE (2011), «Fiscal Devaluation – A Tool For Economic Adjustment», Monthly Bulletin, pp. 101-102
  • Comisión Europea (2001), COM (2001), Towards an Internal Market without tax obstacles. Disponible online.
  • Comisión Europea (2011), COM (2011) 121, 16 marzo 2011.
  • Comisión Europea (2016), COM (2016) 683 final y COM (2016) 685 final.
  • CPB y otros (2013), «Study on the Impacts of Fiscal Devaluation», Taxation and Customs Union Working Paper, n.º 36.
  • CRANDALL-HOLLICK, M. (2016), The Earned Income Tax Credit (EITC): An Economic Analysis, Congressional Research Service, 7-5700, R44057.
  • CREEDY, J., y J. F. SANZ (2010), «Revenues elasticities in complex income tax structures: an application to Spain», Fiscal Studies, 31: 535-561.
  • ERNST AND YOUNG (2017), Worldwide Corporate Tax Guide.
  • ERNST AND YOUNG (2017b), Worldwide Personal Tax and Immigration Guide.
  • FELD, L., y J. HECKEMEYER (2008), «FDI and T a x a t i o n . A M e t a - S t u d y » , ZEW Discussion Paper, n.º 08-128.
  • IBFD (2017), European Tax Handbook, Amsterdam.
  • KEEN, M.: KIM, Y., y R. VARSANO (2008), «The ‘flat tax(es)’: principles and experience», International Tax Public Finance, 15: 712-751.
  • KOSKE, I (2013), «Fiscal Devaluation – Can It Help To Boost Competitiveness?», OCDE Economics Department Working Paper, n.º 1089.
  • KRCHNIVA, K. (2014), «Comparison of European, Canadian and U.S. formula apportionment on real data», Procedia Economics and Finance, 12: 309-318.
  • MARTÍNEZ, B. (2011), «How Does a Fiscal Reform Affect Elasticities of Income Tax Revenues? The Case Of Spain, 2003- 2008», Instituto de Estudios Fiscales P.T., n.o 4/2011.
  • MATSAGANIS, M., y F. FIGARI (2016), Making work pay A conceptual paper. Research note 3/2016. European Commission, Directorate-General for Employment, Social Affairs and Inclusion. Disponible online.
  • MEGHIR, C., y D. PHILLIPS (2010), «Labour supply and taxes», en J. MIRRLEES, J.; ADAM, S.; BESLEY, T.; BLUNDELL, R.; BOND, S.; CHOTE, R.; GAMMIE, M.; JOHNSON, P.; G. MYLES, G., y POTERBA, J. (eds.): Dimensions of Tax Design: the Mirrlees Review, Oxford University Press.
  • MELGUIZO, A., y J. M. GONZÁLEZ-PÁRAMO (2013), «Who bears labour taxes and social contributions? A meta-analysis approach», SERIEs, 4: 247-271.
  • OCDE (2015a), Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance, Action 5 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, París. http://dx.doi. org/10.1787/9789264241190-en
  • OCDE (2015b), Stocktaking of the tax treatment of funded private pension plans in OECD and EU countries, OCDE, París. Disponible online.
  • OCDE (2015c), The tax treatment of funded private pension plans: OECD and EU country profiles,. OCDE, París. Disponible online.
  • OCDE (2016), OECD Pensions Outlook 2016, OECD Publishing, París, cap. 2.
  • OCDE (2017a), Taxing wages 2017, OCDE, París.
  • OCDE (2017b): .Compendium Of R&D Tax Incentive Schemes: OEDC Countries and Selected Economies, 2016. Diponible online.
  • OCDE (2017c), Affordable Housing Database. Disponible online.
  • PWC (2017a), Global Research &Development Incentives Group. Disponible online.
  • PWC (2017b), PwC Worldwide Tax Summaries. Disponible online.
  • Ramboll Management Consulting and Corit Advisory (2015), «Study on Structures of Aggressive Tax Planning and Indicators Final Report», Taxation Papers and Customs Union Working Paper, n.º 61.
  • SÁEZ, E.; SLEMROD, J., y S. (2012), «The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review», Journal of Economic Literature, 50.
  • TAXAUD (2017), VAT rates applied in the Members States of the European Union. Disponible online.
  • Unión Europea (2015), «Tax reforms in EU Member States 2015.Tax policy challenges for economic growth and fiscal sustainability», Taxation and Customs Union, Working Paper, n.º 58.
  • Unión Europea (2017), Taxation Trends in the European Union, Luxemburgo. Diponible online.
  • VAN DER LINDEN, B. (2016), «Do in-work benefits work for low-skilled workers?», IZA World of Labor, 246.
  • ZEW (2016), Effective Tax Levels Using the Devereux/Griffith Methodology, TAXUD/2013/CC/120. Final Report. Disponible online.
  • ZUBIRI, I. (2014), «El Sistema Fiscal Español: Las Reformas Necesarias», Mediterráneo Económico, 25: 117-145.
  • ZUBIRI, I. (2017), Tendencias Fiscales en la UE (mimeo).
Fuente de los datos: Dialnet