The Spanish personal income tax: facts and parametric estimates

被引：12
|
作者：
Garcia-Miralles, Esteban [1 ]
Guner, Nezih [2 ]
Ramos, Roberto [3 ]
机构：
[1] Univ Copenhagen, Copenhagen, Denmark
[2] CEMFI, Madrid, Spain
[3] Banco Espana, Madrid, Spain
来源：
SERIES-JOURNAL OF THE SPANISH ECONOMIC ASSOCIATION | 2019年 / 10卷 / 3-4期
关键词：
Personal income tax; Tax functions; Income distribution; MACROECONOMICS;
D O I：
10.1007/s13209-019-0197-5
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
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.
引用
收藏
页码：439 / 477
页数：39
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