TY  - GEN 
AU  - Ortega Gil, Manuela
AU  - Pinto, Fernando
AU  - Cabezas Ares, Alfredo
AU  - Rodríguez Iglesias, Isabel
A4  - Economía General
PY  - 2024
SN  - 2662-9992
UR  - http://hdl.handle.net/10498/35780
AB  - This paper offers a comprehensive analysis of Spain’s corporate tax system through the lens
of the Laffer curve and Buoyancy index, assessing its efficiency in generating revenue. The
study finds that Spain is nearing the Laffer curve’s optimal tax...
LA  - eng
PB  - Elsevier
TI  - Corporate taxation in Spain: analyzing efficiency and revenue potential
DO  - 10.1057/S41599-024-03528-X
ER  -