Tax professionals' view of the Spanish Tax System: Efficiency, Equity and Tax Planning

• Autores: José María Durán Cabré, Alejandro Esteller Moré
• Localización: XXI Encuentro Economía Pública, 2014, pág. 62
• Idioma: inglés
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• Resumen

  • Under tax systems there is a trade-off among public finance objectives as it is not possible to meet all of them at the same time. In the paper we analyze some of the main distortions that current taxes cause due to their wrong designed, particularly regarding efficiency, equity and tax planning. According to the results of a survey conducted among tax professionals, those distortions are true. Their views corroborate what the public finance literature usually points out