The Spanish Personal Income Tax: Facts and Parametric Estimates

Esteban Garcia-Miralles, Nezih Guner and Roberto Ramos

Working Papers from CEMFI

Abstract: In this paper, we use administrative data on tax returns to characterize the distributions of before and after-tax income, tax liabilities, and tax credits in Spain for individuals and households. We use the most recent available data, 2015 for individuals and 2013 for households, but also discuss how the income distribution and taxes have changed since 2002. We also estimate effective tax functions that capture the underlying heterogeneity of the data in a parsimonious way. These parametric functions can be used to calculate after-tax incomes in surveys where this information is not directly available, and can also be used in quantitative work in macroeconomics and public finance.

Keywords: Personal income tax; tax functions; income distribution. (search for similar items in EconPapers)
JEL-codes: E62 H24 H31 (search for similar items in EconPapers)
Date: 2019-03
New Economics Papers: this item is included in nep-mac and nep-pbe
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (19)

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Related works:
Journal Article: The Spanish personal income tax: facts and parametric estimates (2019)
Working Paper: The Spanish personal income tax: facts and parametric estimates (2019)
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Persistent link: https://EconPapers.repec.org/RePEc:cmf:wpaper:wp2019_1904

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