Details about Fidel Picos

Access statistics for papers by Fidel Picos.

Last updated 2025-03-16. Update your information in the RePEc Author Service.

Short-id: ppi110

Working Papers

2024

1. Assortative mating in Spain: who marries whom, and how does it influence income and wealth inequality?
   JRC Working Papers on Taxation & Structural Reforms, Joint Research Centre
2. EUROMOD baseline report
   JRC Working Papers on Taxation & Structural Reforms, Joint Research Centre
   Also in JRC Working Papers on Taxation & Structural Reforms, Joint Research Centre (2022) View citations (1)
   JRC Working Papers on Taxation & Structural Reforms, Joint Research Centre (2023) View citations (1)
3. Investing in Children: The Impact of EU Tax and Benefit Systems on Child Poverty and Inequality
   JRC Working Papers on Taxation & Structural Reforms, Joint Research Centre
4. Investing in the Future: The Role of Child Cash Support in Mitigating Child Poverty
   JRC Research Reports, Joint Research Centre
5. Tax Expenditures in the EU: Recent Trends and New Policy Challenges
   European Economy - Discussion Papers, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission

2023

6. Beyond averages - Fairness in an economy that works for people
   JRC Research Reports, Joint Research Centre

2021

7. Income support to families with children in Spain
   JRC Working Papers on Taxation & Structural Reforms, Joint Research Centre View citations (1)

2020

8. Moving towards fairer regional minimum income schemes in Spain
   EUROMOD Working Papers, EUROMOD at the Institute for Social and Economic Research
   Also in JRC Working Papers on Taxation & Structural Reforms, Joint Research Centre (2020) View citations (1)

2019

9. Mortgage Tax Reforms in Sweden: Scope for a Double Dividend?
   European Economy - Economic Briefs, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission
10. Shifting tax burden to top income earners: What is the best way to reduce inequality?
    Economics Discussion Papers, Kiel Institute for the World Economy (IfW Kiel)
    See also Journal Article Shifting tax burden to top income earners: What is the best way to reduce inequality?, Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy (IfW Kiel) (2019) (2019)
11. The Tax Structure of an Economy in Crisis: Greece 2009-2017
    JRC Working Papers on Taxation & Structural Reforms, Joint Research Centre View citations (4)
    Also in EUROMOD Working Papers, EUROMOD at the Institute for Social and Economic Research (2019) View citations (4)

2017

12. Measuring the fiscal and equity impact of tax evasion: evidence from Denmark and Estonia
    JRC Working Papers on Taxation & Structural Reforms, Joint Research Centre View citations (2)

2016

13. Evaluating options for shifting tax burden to top income earners
    JRC Working Papers on Taxation & Structural Reforms, Joint Research Centre
    Also in Working Papers, FEDEA (2015)
14. In-depth analysis of tax reforms using the EUROMOD microsimulation model
    JRC Working Papers on Taxation & Structural Reforms, Joint Research Centre View citations (2)

2013

15. A Generalization of the Pfähler-Lambert Decomposition
    International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University View citations (3)

2012

16. Shifting from Social Security Contributions to Consumption Taxes: The Impact on Low-Income Earner Work Incentives
    OECD Taxation Working Papers, OECD Publishing View citations (10)

2011

17. Consumption Taxation as an Additional Burden on Labour Income
    OECD Taxation Working Papers, OECD Publishing View citations (6)

2006

18. Environmental Taxes in Spain: A Missed Opportunity
    International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University View citations (10)
19. Taxing Tourism in Spain: Results and Recommendations
    DEA Working Papers, Universitat de les Illes Balears, Departament d'Economía Aplicada View citations (4)
    Also in Working Papers, Fondazione Eni Enrico Mattei (2006) View citations (3)
    Climate Change Modelling and Policy Working Papers, Fondazione Eni Enrico Mattei (FEEM) (2006) View citations (3)

Undated

20. LA MUESTRA DE DECLARANTES IEF-AEAT 2002 Y LA SIMULACIÓN DE REFORMAS FISCALES: DESCRIPCIÓN Y APLICACIÓN PRÁCTICA
    Working Papers, Instituto de Estudios Fiscales View citations (17)
21. LA REFORMA DEL IRPF DE 2007: UNA EVALUACIÓN DE SUS EFECTOS
    Working Papers, Instituto de Estudios Fiscales View citations (1)
22. LAS RENTAS DE CAPITAL EN PHOGUE: ANÁLISIS DE SU FIABILIDAD Y CORRECCIÓN MEDIANTE FUSIÓN ESTADÍSTICA
    Working Papers, Instituto de Estudios Fiscales View citations (2)
23. MODELO DUAL DE IRPF Y EQUIDAD: UN NUEVO ENFOQUE TEÓRICO Y SU APLICACIÓN AL CASO ESPAÑOL
    Working Papers, Instituto de Estudios Fiscales View citations (1)

Journal Articles

2019

1. Shifting tax burden to top income earners: What is the best way to reduce inequality?
   Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), 2019, 13, 1-31
   See also Working Paper Shifting tax burden to top income earners: What is the best way to reduce inequality?, Economics Discussion Papers (2019) (2019)

2015

2. A Revenue-neutral Shift from SSC to VAT: Analysis of the Distributional Impact for 12 EU-OECD Countries
   FinanzArchiv: Public Finance Analysis, 2015, 71, (2), 278-298 View citations (7)

2014

3. Rethinking the Pfähler–Lambert decomposition to analyse real-world personal income taxes
   International Tax and Public Finance, 2014, 21, (4), 796-812 View citations (15)

2012

4. DISEÑO, CONTENIDO Y APLICACIONES DEL NUEVO PANEL DE DECLARANTES DE IRPF 1999-2007
   Revista de Economia Aplicada, 2012, 20, (3), 53-87 View citations (3)
5. La neutralidad financiera en el Impuesto sobre Sociedades: Microsimulación de las opciones de reforma para España
   Hacienda Pública Española / Review of Public Economics, 2012, 203, (4), 23-56

2004

6. El impuesto dual: argumentos teóricos e implicaciones de política fiscal
   Hacienda Pública Española / Review of Public Economics, 2004, 171, (4), 103-130