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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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| Formato: | Online Artículo Texto |
| Lenguaje: | English |
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Springer Berlin Heidelberg
2020
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| 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 |