Serrano Anguita 9
Madrid, Madrid 28004
Spain
http://www.miguelalmunia.eu
CUNEF
SSRN RANKINGS
in Total Papers Citations
donations, charitable giving, tax incentives
tax policy, charitable giving
This is a CEPR Discussion Paper. CEPR charges a fee of $8.00 for this paper.
If you wish to purchase the right to make copies of this paper for distribution to others, please select the quantity.
Donations, Tax policy, Tax Subsidies for Giving
tax enforcement, firms, bunching, Spain, Large Taxpayers Unit (LTU)
firm data, firm size distributions, macroeconomic aggregates
vent-for-surplus, exports, domestic slump, increasing marginal cost
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
charitable giving, tax incentives, welfare
Tax revenue, Income tax revenue, Personal income taxes, Corporate income taxes, Tax systems, Value-Added Tax (VAT), Voluntary Registration, Bunching, WP, vat, compliance cost, final consumer, current-year, registration status
bunching, UK, Value-Added Tax (VAT), Voluntary registration