@article{Creedy2011, author = {John Creedy and José Félix Sanz-Sanz}, title = {Revenue Elasticities in Complex Income Tax Structures: An Application to Spain}, journal = {Fiscal Studies}, year = {2011}, month = {Dec}, volume = {31}, number = {4}, pages = {535-561}, issn = {Print 0143-5671 Online: 1475-5890}, url = {http://onlinelibrary.wiley.com/doi/10.1111/j.1475-5890.2010.00124.x/abstract}, }