The Spanish personal income tax: facts and parametric estimates
Publikation: Bidrag til tidsskrift › Tidsskriftartikel › Forskning › fagfællebedømt
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The Spanish personal income tax : facts and parametric estimates. / García-Miralles, Esteban; Guner, Nezih; Ramos, Roberto.
I: SERIEs, Bind 10, Nr. 3-4, 01.11.2019, s. 439-477.Publikation: Bidrag til tidsskrift › Tidsskriftartikel › Forskning › fagfællebedømt
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TY - JOUR
T1 - The Spanish personal income tax
T2 - facts and parametric estimates
AU - García-Miralles, Esteban
AU - Guner, Nezih
AU - Ramos, Roberto
PY - 2019/11/1
Y1 - 2019/11/1
N2 - 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.
AB - 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.
KW - Faculty of Social Sciences
KW - Personal income tax
KW - Tax functions
KW - Income distribution
U2 - 10.1007/s13209-019-0197-5
DO - 10.1007/s13209-019-0197-5
M3 - Journal article
VL - 10
SP - 439
EP - 477
JO - SERIEs
JF - SERIEs
SN - 1869-4187
IS - 3-4
ER -
ID: 231197856