Advanced Search
MyIDEAS: Login

Are Spanish governments really averse to inequality? a normative analysis using the 1999 Spanish tax reform

Contents:

Author Info

  • Xisco Oliver Rullán

    (Universitat de les Illes Balears)

  • Amedeo Spadaro

    (DELTA and Universitat de les Illes Balears)

Abstract

In this paper we use the methodology proposed by Bourguignon and Spadaro (2000b) in order to analyze the changes in social preferences on inequality since the introduction of the 1999 reform of the Spanish Income Tax. Our starting point is the observed distribution of household incomes and marginal tax rates as computed in standard tax-benefit models. We show that it is possible to identify the social welfare function that would make the observed marginal tax rate schedule optimal, given certain simplifying assumptions on individual preferences. We apply this methodology to the 1998 and 1999 Spanish tax benefit systems, using the Spanish wave of the EC Household Panel. (Copyright: Fundación SEPI)

Download Info

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
File URL: ftp://ftp.fundacionsepi.es/InvEcon/paperArchive/Sep2004/v28i3a7.pdf
File Function: Full text
Download Restriction: no

Bibliographic Info

Article provided by Fundación SEPI in its journal Investigaciones Económicas.

Volume (Year): 28 (2004)
Issue (Month): 3 (September)
Pages: 551-566

as in new window
Handle: RePEc:iec:inveco:v:28:y:2004:i:3:p:551-566

Contact details of provider:
Postal: Investigaciones Economicas Fundación SEPI Quintana, 2 (planta 3) 28008 Madrid Spain
Email:
Web page: http://www.fundacionsepi.es/

Order Information:
Email:
Web: http://www.fundacionsepi.es/revistas/presentacion.asp

Related research

Keywords: Micro-simulation; optimal income taxation; spanish income tax;

Find related papers by JEL classification:

References

References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
as in new window
  1. Blundell, Richard & Macurdy, Thomas, 1999. "Labor supply: A review of alternative approaches," Handbook of Labor Economics, in: O. Ashenfelter & D. Card (ed.), Handbook of Labor Economics, edition 1, volume 3, chapter 27, pages 1559-1695 Elsevier.
  2. Xisco Oliver & Amedeo Spadaro, 2003. "¿Renta Mínima o Mínimo Vital? Un Análisis sobre los Efectos Redistributivos de Posibles Reformas del Sistema Impositivo Español," DEA Working Papers 1, Universitat de les Illes Balears, Departament d'Economía Aplicada.
  3. Diamond, P., 1994. "Optimal Income Taxation: An Exemple with a U-Shaped Pattern of Optimal Marginal Tax Rates," Working papers 94-14, Massachusetts Institute of Technology (MIT), Department of Economics.
  4. Luis Ayala & Rosa Martínez & Jesús Ruiz Huerta, 2003. "Equivalence scales in tax and transfer policies," Investigaciones Economicas, Fundación SEPI, vol. 27(3), pages 593-614, September.
  5. Emmanuel Saez, 2000. "Using Elasticities to Derive Optimal Income Tax Rates," NBER Working Papers 7628, National Bureau of Economic Research, Inc.
  6. Mirrlees, James A, 1971. "An Exploration in the Theory of Optimum Income Taxation," Review of Economic Studies, Wiley Blackwell, vol. 38(114), pages 175-208, April.
Full references (including those not matched with items on IDEAS)

Citations

Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
as in new window

Cited by:
  1. Amedeo Spadaro, 2008. "Optimal taxation, social contract and the four worlds of welfare capitalism," Working Papers 98, ECINEQ, Society for the Study of Economic Inequality.
  2. Olivier Bargain & Amedeo Spadaro, 2008. "Optimal Taxation, Social Contract and the Four Worlds of Welfare Capitalism," Working Papers 200816, School Of Economics, University College Dublin.
  3. repec:hal:wpaper:halshs-00586290 is not listed on IDEAS
  4. John Creedy & Shuyun May Li & Solmaz Moslehi, 2009. "Inequality Aversion and the Optimal Composition of Government Expenditure," Department of Economics - Working Papers Series 1086, The University of Melbourne.
  5. François Bourguignon & Amedeo Spadaro, 2006. "Microsimulation as a Tool for Evaluating Redistribution Policies," Working Papers 20, ECINEQ, Society for the Study of Economic Inequality.
  6. repec:hal:wpaper:halshs-00590863 is not listed on IDEAS

Lists

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

Statistics

Access and download statistics

Corrections

When requesting a correction, please mention this item's handle: RePEc:iec:inveco:v:28:y:2004:i:3:p:551-566. See general information about how to correct material in RePEc.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Isabel Sánchez-Seco).

If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

If references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

Please note that corrections may take a couple of weeks to filter through the various RePEc services.