English, Article, Journal or magazine article edition: Personal Income Tax Decentralization, Inequality and Social Welfare Julio López Laborda; Jorge Onrubia Fernández

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Bookmark: http://trove.nla.gov.au/version/160782
Physical Description
  • preprint
Language
  • English

Edition details

Title
  • Personal Income Tax Decentralization, Inequality and Social Welfare
Author
  • Julio López Laborda
  • Jorge Onrubia Fernández
Physical Description
  • preprint
Notes
  • This paper elaborates and evaluates a model for the decentralization of personal income tax which is consistent with the optimal redistribution model proposed by Tresch (2002), within a framework od social welfare à la Atkinson and Bourguignon (1987). Each region applies to its constituents a progressive tax, and the central government establishes a surcharge (or deduction) proportional to the income of individuals, net of the respective regional taxes. Our paper presents the conditions which permit this model to be recommended in terms of the reduction of income inequality and the increases of welfare, in each region and in the country as a whole. The theoretical results are applied to the Spanish IRPF, by the performance of various microsimulation exercises.
  • personal income tax, decentralization, inequality, social welfare.
  • RePEc:cea:doctra:e2004_17
Language
  • English
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