The distribution of taxable income and fiscal benefits in Spain: New evidence from personal income tax returns (2002-2011)
收藏Organisation for Economic Co-operation and Development2026-04-11 收录
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The personal tax system has a large influence on incentives to work, save and invest and hence growth. At the same time it is a key policy lever for income redistribution. This paper analyses how income distribution patterns changed in Spain before and after the crisis using the personal income tax samples constructed by the Spanish Institute of...
