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The Spanish income tax reform of 2015: analysis of the effects on poverty and redistribution using microsimulation tools
In this work we analyze the effects of the 2015 reform of the Spanish personal income tax (PIT) on tax revenue, liquidity, redistribution, progressivity, and poverty, using microdata. Tax reform has increased the redistributive effect. The applicable legislation in 2016 is almost 6.3% more redistrib...
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| Main Authors: | , |
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| Formato: | Artigo |
| Idioma: | Inglês |
| Publicado em: |
Institute of Public Finance
2017-09-01
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| Colecção: | Public Sector Economics |
| Assuntos: | |
| Acesso em linha: |
http://www.pse-journal.hr/upload/files/pse/2017/3/badenes_buenaventura.pdf
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