La integración de impuestos y prestaciones: el uso de subsidios salariales en la experiencia internacional. Lecciones para España

Fernando Rodrigo Sauco
Additional contact information
Fernando Rodrigo Sauco: Universidad de Zaragoza

EKONOMIAZ. Revista vasca de Economía, 2015, vol. 88, issue 02, 218-261

Abstract: This paper provides a description of so-called work-in benefits, with special attention to those existing in the Anglo-Saxon experience. Through a detailed review of both the economic literature devoted to evaluating their economic effects, as the Spanish mean-tested cash transfers and IRPF tax benefits especifically targeted to working people, we offer an initial assessment of the chances of implementing this type of instrument for low-income workers in Spain. We highlight a set of factors that, a priori, may condition its regulatory design, effective management and budgetary costs. At last we detail some sources of funding for these new transfers.

Keywords: Labor supply; in-work benefits; low-income workers; monetary poverty; extensive margin (search for similar items in EconPapers)
JEL-codes: H21 H24 H31 H53 (search for similar items in EconPapers)
Date: 2015
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.ogasun.ejgv.euskadi.net/r51-k86aekon/es ... dpubl=84&registro=12 complete text (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ekz:ekonoz:2015208

Ordering information: This journal article can be ordered from
Dpto. de Hacienda y Finanzas, Gobierno Vasco, C/Donostia-San Sebastián, 1, 01010 Vitoria-Gasteiz, Spain

Access Statistics for this article

More articles in EKONOMIAZ. Revista vasca de Economía from Gobierno Vasco / Eusko Jaurlaritza / Basque Government Contact information at EDIRC.
Bibliographic data for series maintained by Iñaki Treviño ().