El papel redistributivo del sistema fiscal: presente y futuro

Jorge Onrubia and M.Carmen Rodado ()

EKONOMIAZ. Revista vasca de Economía, 2015, vol. 88, issue 02, 176-217

Abstract: The main aim of this article is to assess the redistributive role of tax systems, reflecting on their reinforcement to correct the growing income inequality faced by many developed societies, notably Spain. Firstly, we review the role currently attributed to tax redistribution by the public finance theory. Secondly, from an empirical standpoint for Spain (2009-2011) we analyze what was the redistributive capacity of Added-Value Tax, Excises, Social Contributions, and Personal Income Tax. This analysis reveals that PIT is the only one tax that contributes to reduce household income inequality, whereas the remaining taxes show a moderately regressive behavior. Finally, we analyze the evolution from 1979 to 2011 of the Spanish PIT’s overall progressivity and redistribution in the light of their different reforms.

Keywords: Redistribution; progressivity; tax system; inequality; Personal Income Tax (search for similar items in EconPapers)
JEL-codes: D31 H23 H24 (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:ekz:ekonoz:2015207

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