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tax enforcement, firms, bunching, Spain, Large Taxpayers Unit (LTU)
residential rental market, asking rental prices, housing affordability
rental market, rent control, public provision of housing, incentives for housing rental
firm data, firm size distributions, macroeconomic aggregates
fiscal pressure, tax structure, taxation in the EU
housing boom, misallocation, collateral channel, productivity
vent-for-surplus, exports, domestic slump, increasing marginal cost
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fiscal system, tax structure, taxation in the EU
elasticity of taxable income, ETI, personal income tax, mean reversion, tax deductions, Spain
Elasticity of taxable income, ETI, mean reversion, Personal income tax, Spain, tax deductions
public debt, fiscal consolidation, macroeconomic stabilisation
in-kind transfers, swing voters, Pareto efficiency
political redistribution, in-kind transfers, distortionary taxation
scope of government, political redistribution of income, economic ideology and electoral advantage..