000070816 001__ 70816 000070816 005__ 20191122145055.0 000070816 0247_ $$2doi$$a10.1111/j.1475-5890.2017.12147 000070816 0248_ $$2sideral$$a99449 000070816 037__ $$aART-2018-99449 000070816 041__ $$aeng 000070816 100__ $$0(orcid)0000-0002-1539-8483$$aLópez Laborda, Julio$$uUniversidad de Zaragoza 000070816 245__ $$aIncome shifting in the Spanish dual income tax 000070816 260__ $$c2018 000070816 5060_ $$aAccess copy available to the general public$$fUnrestricted 000070816 5203_ $$aBased on a model of behavioural response to taxes, and using the Taxpayers Panel of the Institute of Fiscal Studies for the period 1999–2009, we analyse whether the dual nature of the Spanish Personal Income Tax (PIT), reinforced by the reform of the year 2007, has influenced taxpayers’ behaviour, causing them to convert part of their “general income” (from labor, real estate or economic activities) into “savings income” (from movable capital or capital gains). We also extend the analysis of income shifting and study whether Spanish taxpayers also responded to the different tax treatment given to the two types of savings income (movable capital and capital gains) until 2007, transforming savings income from one type to another. The results of our study demonstrate three facts. First, Spanish taxpayers did respond to the different tax rates, shifting income from the general base to different forms of savings, especially capital gains. The highest-income individuals and the self-employed and business owners are the groups where this behaviour was most marked. Second, self-employed and business owners also turned income from movable assets into capital gains, guided by their different tax rates. And third, we have found signs of “anticipation” and “learning” effects caused by the 2007 tax reform. We believe that the results obtained will enrich the growing literature on income shifting. 000070816 536__ $$9info:eu-repo/grantAgreement/ES/MINECO/ECO2016-76506-C4-3-R 000070816 540__ $$9info:eu-repo/semantics/openAccess$$aAll rights reserved$$uhttp://www.europeana.eu/rights/rr-f/ 000070816 590__ $$a1.164$$b2018 000070816 591__ $$aECONOMICS$$b192 / 363 = 0.529$$c2018$$dQ3$$eT2 000070816 591__ $$aBUSINESS, FINANCE$$b69 / 103 = 0.67$$c2018$$dQ3$$eT3 000070816 592__ $$a0.625$$b2018 000070816 593__ $$aAccounting$$c2018$$dQ2 000070816 593__ $$aFinance$$c2018$$dQ2 000070816 593__ $$aEconomics and Econometrics$$c2018$$dQ2 000070816 655_4 $$ainfo:eu-repo/semantics/article$$vinfo:eu-repo/semantics/acceptedVersion 000070816 700__ $$0(orcid)0000-0002-2542-4956$$aVallés Giménez, Jaime$$uUniversidad de Zaragoza 000070816 700__ $$0(orcid)0000-0002-5525-4556$$aZárate Marco, Ana Isabel$$uUniversidad de Zaragoza 000070816 7102_ $$14008$$2225$$aUniversidad de Zaragoza$$bDpto. Estruc.Hª Econ.y Eco.Pb.$$cÁrea Economía Aplicada 000070816 773__ $$g39, 1 (2018), 95-120$$pFisc. stud.$$tFISCAL STUDIES$$x0143-5671 000070816 8564_ $$s410616$$uhttps://zaguan.unizar.es/record/70816/files/texto_completo.pdf$$yPostprint 000070816 8564_ $$s68617$$uhttps://zaguan.unizar.es/record/70816/files/texto_completo.jpg?subformat=icon$$xicon$$yPostprint 000070816 909CO $$ooai:zaguan.unizar.es:70816$$particulos$$pdriver 000070816 951__ $$a2019-11-22-14:45:20 000070816 980__ $$aARTICLE