文章基本信息

标题："ARE SPANISH GOVERNMENTS REALLY AVERSE TO INEQUALITY? A NORMATIVE ANALYSIS USING THE 1999 SPANISH TAX REFORM"
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作者：Xisco Oliver Rullán ; Amedeo Spadaro
期刊名称：Investigaciones Económicas
印刷版ISSN：0210-1521
电子版ISSN：1575-4367
出版年度：2004
卷号：XXVIII
期号：3
页码：551-556
出版社：Fundación SEPI
其他摘要：In this paper we use the methodology proposed by Bourguignon and Spadaro (2000b) in order to analyze the changes in social preferences on inequality since the introduction of the 1999 reform of the Spanish Income Tax. Our starting point is the observed distribution of household incomes and marginal tax rates as computed in standard tax-benefit models. We show that it is possible to identify the social welfare function that would make the observed marginal tax rate schedule optimal, given certain simplifying assumptions on individual preferences. We apply this methodology to the 1998 and 1999 Spanish tax benefit systems, using the Spanish wave of the EC Household Panel.
关键词：Micro-simulation; optimal income taxation; spanish income tax