Details about Fidel Picos

Access statistics for papers by Fidel Picos.

Last updated 2023-09-09. Update your information in the RePEc Author Service.

Short-id: ppi110

Working Papers

2023

1. Beyond averages - Fairness in an economy that works for people
   JRC Research Reports, 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)

2021

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

2020

4. 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

5. Mortgage Tax Reforms in Sweden: Scope for a Double Dividend?
   European Economy - Economic Briefs, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission
6. 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)
7. 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

8. 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 (1)

2016

9. 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)
10. 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

11. 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

12. 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

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

2006

14. 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)
15. Taxing Tourism in Spain: Results and Recommendations
    Climate Change Modelling and Policy Working Papers, Fondazione Eni Enrico Mattei (FEEM) View citations (3)
    Also in Working Papers, Fondazione Eni Enrico Mattei (2006) View citations (3)
    DEA Working Papers, Universitat de les Illes Balears, Departament d'Economía Aplicada (2006) View citations (4)

Undated

16. 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)
17. LA REFORMA DEL IRPF DE 2007: UNA EVALUACIÓN DE SUS EFECTOS
    Working Papers, Instituto de Estudios Fiscales View citations (1)
18. LAS RENTAS DE CAPITAL EN PHOGUE: ANÁLISIS DE SU FIABILIDAD Y CORRECCIÓN MEDIANTE FUSIÓN ESTADÍSTICA
    Working Papers, Instituto de Estudios Fiscales View citations (2)
19. 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