English, Article edition: EFECTOS DISTRIBUTIVOS Y SOBRE EL BIENESTAR SOCIAL DE LA REFORMA DEL IRPF Juan Manuel Castañer Carrasco; Jorge Onrubia Fernández; Raquel Paredes Gómez

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Bookmark: http://trove.nla.gov.au/version/162817
Physical Description
  • article
Language
  • English

Edition details

Title
  • EFECTOS DISTRIBUTIVOS Y SOBRE EL BIENESTAR SOCIAL DE LA REFORMA DEL IRPF
Author
  • Juan Manuel Castañer Carrasco
  • Jorge Onrubia Fernández
  • Raquel Paredes Gómez
Physical Description
  • article
Notes
  • The objective of this article is to analyse the implications of recently spanish personal income tax (IRPF) reform for the distribution of personal income, and additionally to provide a comparative evaluation in terms of social welfare of both taxes. Empirical analyses is performed by a simulation exercise, employing the microdata contained in the Institute for Fiscal Studies’ IRPF Panel of Taxpayers. Classification-JEL : D31, D63, H23, H24
  • personal income tax, tax reform, income redistribution, social welfare
  • RePEc:hpe:journl:y:2001:v:159:i:4:a:32
Language
  • English
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