Hacienda Pública Española / Review of Public Economics

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  Año 2025, Número 255. Dedicado a: TIME FOR A REAL TAX REFORM-2025

  • Country Level Determinants of Base Erosion and Profit Shifting (BEPS): A Systematic Literature Review

    Athanasios Vasilakis, Vasileios Vlachos

    • Resumen
    • Texto completo

    págs. 11-28

    

  • Integration of Wealth Taxation into Personal Income Tax:: Evaluation of Reform Proposals in Spain*

    Rubén Amo Cifuentes, Rafael Granell Pérez, Amadeo Fuenmayor Fernández

    • Resumen
    • Texto completo

    págs. 29-55

    

  • Linking Tax Administration Reform with Tax Reform

    James Alm

    • Resumen
    • Texto completo

    págs. 57-86

    

  • The Art of Tax Reform

    Jorge Martínez Vázquez

    • Resumen
    • Texto completo

    págs. 87-131

    

  • The Future of Corporate Income Taxation

    Alexander Klemm, Ruud A. de Mooij, Shafik Hebous

    • Resumen
    • Texto completo

    págs. 133-157