Parametric estimates of the spanish personal income tax in 2019

Julio Ortega Carrillo and Roberto Ramos
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Julio Ortega Carrillo: ANALISTAS FINANCIEROS INTERNACIONALES

No 2423, Occasional Papers from Banco de España

Abstract: This paper provides an update for 2019 on the parametric function estimates of the Spanish personal income tax carried out by García-Miralles, Guner and Ramos (2019), which pertained to 2015 for individual taxpayers and to 2013 for households. Thus, the new estimates summarise personal income tax prior to the pandemic and, in particular, they include the 2015 tax reform in the case of households. These functions are useful for calibrating general equilibrium macroeconomic models to simulate tax reforms and to compute after-tax income in surveys where information is collected solely in gross terms.

Keywords: personal income tax; tax functions (search for similar items in EconPapers)
JEL-codes: E62 H24 H31 (search for similar items in EconPapers)
Pages: 26 pages
Date: 2024-08
New Economics Papers: this item is included in nep-pbe and nep-pub
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Persistent link: https://EconPapers.repec.org/RePEc:bde:opaper:2423e

DOI: 10.53479/37494

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