Optimal progressivity of personal income tax: a general equilibrium evaluation for Spain

Is the Spanish economy positioned at its optimal progressivity level in personal income tax? This article quantifies the aggregate, distributional, and welfare consequences of moving toward such an optimal level. A heterogeneous households general equilibrium model featuring both life cycle and dyna...

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Detalles Bibliográficos
Autor principal: Serrano-Puente, Darío
Formato: Online Artículo Texto
Lenguaje:English
Publicado: Springer Berlin Heidelberg 2020
Materias:
Original Article
Acceso en línea:https://www.ncbi.nlm.nih.gov/pmc/articles/PMC7685914/
https://www.ncbi.nlm.nih.gov/pubmed/33250942
http://dx.doi.org/10.1007/s13209-020-00226-0

Internet

https://www.ncbi.nlm.nih.gov/pmc/articles/PMC7685914/
https://www.ncbi.nlm.nih.gov/pubmed/33250942
http://dx.doi.org/10.1007/s13209-020-00226-0

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