Title: From joint to individual filing: The tax unit in the Spanish Income Tax 1
Abstract: The tax unit choice is a classic problem in the economic literature on income taxation. At first it was thought that the family was the most adequate tax unit to tax but the opinion that an individual income tax would adapt better to the characteristics of the current society has been gaining followers. So, nowadays, in many European countries taxpayers are only allowed to do individual tax filing.
Publication Year: 2007
Publication Date: 2007-01-01
Language: en
Type: article
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