EFECTOS DISTRIBUTIVOS Y SOBRE EL BIENESTAR SOCIAL DE LA REFORMA DEL IRPF

Juan Manuel Castañer Carrasco, Jorge Onrubia and Raquel Paredes Gómez ()
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Juan Manuel Castañer Carrasco: Instituto de Estudios Fiscales
Raquel Paredes Gómez: Universidad Complutense de Madrid- Instituto de Estudios Fiscales

Hacienda Pública Española / Review of Public Economics, 2001, vol. 159, issue 4

Abstract: The objective of this article is to analyse the implications of recently spanish personal income tax (IRPF) reform for the distribution of personal income, and additionally to provide a comparative evaluation in terms of social welfare of both taxes. Empirical analyses is performed by a simulation exercise, employing the microdata contained in the Institute for Fiscal Studies’ IRPF Panel of Taxpayers. Classification-JEL : D31, D63, H23, H24

Keywords: personal income tax; tax reform; income redistribution; social welfare (search for similar items in EconPapers)
Date: 2001
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Persistent link: https://EconPapers.repec.org/RePEc:hpe:journl:y:2001:v:159:i:4:a:32

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