文章基本信息

标题：The Spanish personal income tax: facts and parametric estimates
本地全文：下载
作者：Esteban García-Miralles ; Nezih Guner ; Roberto Ramos 等
期刊名称：SERIEs: Journal of the Spanish Economic Association
印刷版ISSN：1869-4187
电子版ISSN：1869-4195
出版年度：2019
卷号：10
期号：3-4
页码：439-477
DOI：10.1007/s13209-019-0197-5
出版社：Springer Berlin / Heidelberg
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.
关键词：Personal income tax ; Tax functions ; Income distribution