Open AccessHow Did the ‘Dualization’ of the Spanish Income Tax Affect Horizontal Equity? Assessing its Impact Using Copula Functions
Author(s) -
Carlos DíazCaro,
Jorge Onrubia
Publication year - 2019
Publication title -
hacienda pública española/hacienda pública española
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.185
H-Index - 12
eISSN - 2386-4176
pISSN - 0210-1173
DOI - 10.7866/hpe-rpe.19.4.3
Subject(s) - copula (linguistics) , equity (law) , economics , affect (linguistics) , public economics , econometrics , political science , sociology , law , communication