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Tax haven investments for Profit-Shifting: evidence from Spanish multinationals

Applied economics, 2023-11, Vol.55 (53), p.6250-6263

2023

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Which multinationals can escape high Statutory Tax Rates? The Profit-Shifting strategy to reduce taxes

Applied economics letters, 2024-03, Vol.31 (6), p.550-554

2024

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Do you know to whom you pay your taxes? The case of decentralised Spain

Social policy & administration, 2023-09, Vol.57 (5), p.770-788

2023

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Financial VAT may improve trade openness

Applied economics, 2022-04, Vol.54 (19), p.2148-2160

2022

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Fighting vacation rental tax evasion through warnings to potential evaders

Real estate economics, 2023-11, Vol.51 (6), p.1437-1466

2023

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Mobility of Top Income Taxpayers in Response to Regional Differences in Personal Taxes: Evidence from Spain

Economics. The open-access, open-assessment e-journal, 2022-04, Vol.16 (1), p.152-169

2022

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The removal of tax expenditures from Spanish personal income tax: Impact on tax collection and income distribution

Public budgeting & finance, 2022-06, Vol.42 (2), p.221-254

2022

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A NEW METHOD FOR APPLYING VAT TO FINANCIAL SERVICES

National tax journal, 2018-03, Vol.71 (1), p.155-182

2018

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Consensus and dissent in the resolution of conflicts of competence by the Spanish Constitutional Court: the role of federalism and ideology

European journal of law and economics, 2019-12, Vol.48 (3), p.305-330

2019

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Is the Spanish Constitutional Court an instrument of the central government against the Autonomous Communities?

Constitutional political economy, 2018-09, Vol.29 (3), p.317-337

2018

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Personal Income Tax Compliance at the Regional Level: The Role of Persistence, Neighborhood, and Decentralization

International regional science review, 2021-03, Vol.44 (2), p.289-317

2021

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Income Shifting in the Spanish Dual Income Tax

Fiscal studies, 2018-03, Vol.39 (1), p.95-120

2018

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The effect of double taxation treaties and territorial tax systems on foreign direct investment: Evidence for Spain

Economics. The open-access, open-assessment e-journal, 2019-12, Vol.13 (2019-22), p.1-33

2019

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Should fiscal equalisation and regional policy goals and tools be disentangled?

Regional studies, 2024-07, p.1-15

2024

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Does financial VAT affect the size of the financial sector?

Economics. The open-access, open-assessment e-journal, 2017-04, Vol.11 (2017-7), p.1-28

2017

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Redistributive effects of regional transfers: a conceptual framework

Investigaciones regionales, 2018-09 (41), p.53-90

2018

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The uneasy coexistence of the Spanish foral and common regional finance systems

Investigaciones regionales, 2017 (37), p.119-152

2017

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The Perception of Residential Water Tariff, Consumption, and Cost: Evidence of its Determinants Using Survey Data

Water resources management, 2022-07, Vol.36 (9), p.2933-2952

2022

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No War of Courts in the protection of fundamental rights: The case of amparo appeals in Spain

International review of law and economics, 2024-09, Vol.79, p.106212, Article 106212

2024

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Revenue Autonomy and Regional Growth: An Analysis of the 25-Year Process of Fiscal Decentralisation in Spain

Environment and planning. A, 2011-11, Vol.43 (11), p.2626-2648

2011

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The new Spanish system of intergovernmental transfers

International tax and public finance, 2011-12, Vol.18 (6), p.750-786

2011

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Cross-Border Shopping: A Survey

International advances in economic research, 2010-05, Vol.16 (2), p.135-148

2010

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The Inside and Outside Revenue Impact of Regional Gambling Taxes in Spain

Growth and change, 2014-03, Vol.45 (1), p.79-97

2014

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Are Spanish companies involved in profit shifting? Consequences in terms of tax revenues

Economics. The open-access, open-assessment e-journal, 2017-01, Vol.11 (2017-1), p.1-47

2017

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Identifying Profit-Shifting to Tax Havens using statistics on Country-by-Country Reports

Revista de economía mundial, 2024-04 (66), p.67-86

2024

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Tax haven investments for Profit-Shifting: evidence from Spanish multinationals

Which multinationals can escape high Statutory Tax Rates? The Profit-Shifting strategy to reduce taxes

Do you know to whom you pay your taxes? The case of decentralised Spain

Financial VAT may improve trade openness

Fighting vacation rental tax evasion through warnings to potential evaders

Mobility of Top Income Taxpayers in Response to Regional Differences in Personal Taxes: Evidence from Spain

The removal of tax expenditures from Spanish personal income tax: Impact on tax collection and income distribution

A NEW METHOD FOR APPLYING VAT TO FINANCIAL SERVICES

Consensus and dissent in the resolution of conflicts of competence by the Spanish Constitutional Court: the role of federalism and ideology

Is the Spanish Constitutional Court an instrument of the central government against the Autonomous Communities?

Personal Income Tax Compliance at the Regional Level: The Role of Persistence, Neighborhood, and Decentralization

Income Shifting in the Spanish Dual Income Tax

The effect of double taxation treaties and territorial tax systems on foreign direct investment: Evidence for Spain

Should fiscal equalisation and regional policy goals and tools be disentangled?

Does financial VAT affect the size of the financial sector?

Redistributive effects of regional transfers: a conceptual framework

The uneasy coexistence of the Spanish foral and common regional finance systems

The Perception of Residential Water Tariff, Consumption, and Cost: Evidence of its Determinants Using Survey Data

No War of Courts in the protection of fundamental rights: The case of amparo appeals in Spain

Revenue Autonomy and Regional Growth: An Analysis of the 25-Year Process of Fiscal Decentralisation in Spain

The new Spanish system of intergovernmental transfers

Cross-Border Shopping: A Survey

The Inside and Outside Revenue Impact of Regional Gambling Taxes in Spain

Are Spanish companies involved in profit shifting? Consequences in terms of tax revenues

Identifying Profit-Shifting to Tax Havens using statistics on Country-by-Country Reports

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