Artikel
The Spanish personal income tax: Facts and parametric estimates
In this paper, we use administrative data on tax returns to characterize the distributions of before- and after-tax income, tax liabilities and tax credits in Spain for individuals and households. We use the most recent available data, 2015 for individuals and 2013 for households, but also discuss how the income distribution and taxes have changed since 2002. We also estimate effective tax functions that capture the underlying heterogeneity of the data in a parsimonious way. These parametric functions can be used to calculate after-tax incomes in surveys where this information is not directly available, and can also be used in quantitative work in macroeconomics and public finance.
- Sprache
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Englisch
- Erschienen in
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Journal: SERIEs - Journal of the Spanish Economic Association ; ISSN: 1869-4195 ; Volume: 10 ; Year: 2019 ; Issue: 3/4 ; Pages: 439-477
- Klassifikation
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Wirtschaft
Fiscal Policy
Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes
Fiscal Policies and Behavior of Economic Agents: Household
- Thema
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Personal income tax
Tax functions
Income distribution
- Ereignis
-
Geistige Schöpfung
- (wer)
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García-Miralles, Esteban
Guner, Nezih
Ramos, Roberto
- Ereignis
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Veröffentlichung
- (wer)
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Springer
- (wo)
-
Heidelberg
- (wann)
-
2019
- DOI
-
doi:10.1007/s13209-019-0197-5
- Letzte Aktualisierung
-
20.09.2024, 08:22 MESZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Artikel
Beteiligte
- García-Miralles, Esteban
- Guner, Nezih
- Ramos, Roberto
- Springer
Entstanden
- 2019
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