The Juan de Mariana Institute advocates setting a maximum rate of 36% compared to the current 47% and denounces that taxation is excessively high in Spain and that economic activity is being discouraged
Personal income tax rates are “excessively high” and this policy is discouraging economic activity. It is the main conclusion of a report by the Juan de Mariana Institute on the application of the Laffer curve, the model that analyzes the relationship between…
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