Fiscal Drag: the Heterogenous Impact of Inflation on Personal Income Tax Revenue (Empirical)
Esteban Garcia-Miralles
Banco de España
Social Orders and Tax Progressivity (Theory)
Humberto Llavador
Universitat Pompeu Fabra
Tax avoidance through business assets: evidence from the Spanish Inheritance Tax (Empirical)
Isabel Mico Millan
Banco de España