Back to Search
Start Over
The Spanish personal income tax: facts and parametric estimates.
- Source :
- SERIEs; Nov2019, Vol. 10 Issue 3/4, p439-477, 39p
- Publication Year :
- 2019
-
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. [ABSTRACT FROM AUTHOR]
- Subjects :
- INCOME tax
TAX credits
INCOME inequality
PUBLIC finance
TAX returns
HOUSEHOLDS
Subjects
Details
- Language :
- English
- ISSN :
- 18694187
- Volume :
- 10
- Issue :
- 3/4
- Database :
- Complementary Index
- Journal :
- SERIEs
- Publication Type :
- Academic Journal
- Accession number :
- 139882400
- Full Text :
- https://doi.org/10.1007/s13209-019-0197-5