Simplification and Decentralization of the Income Tax
AbstractThis article presents a new type of welfare-improving tax reform model aimed at simultaneously achieving simplification and decentralization of the personal income tax. This model is based on the results of PfÃ¤hler and Dardanoni and Lambert and comprises two elements. The first one is the transformation of the income tax into an equal-yield flat tax. The second one is a reduction of the central taxation in proportion to posttax income in order to vacate a space that may be utilized by subcentral jurisdictions through a surcharge applied on the central tax liability. The theoretical proposal is illustrated with a microsimulation exercise on the Spanish personal income tax.
Download InfoIf 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.
Bibliographic InfoArticle provided by in its journal Public Finance Review.
Volume (Year): 29 (2001)
Issue (Month): 1 (January)
Contact details of provider:
You can help add them by filling out this form.
CitEc Project, subscribe to its RSS feed for this item.
- Julio LÃ³pez-Laborda & Jorge Onrubia, 2005.
"Personal Income Tax Decentralization, Inequality, and Social Welfare,"
Public Finance Review,
, vol. 33(2), pages 213-235, March.
- Julio López Laborda & Jorge Onrubia Fernández, 2004. "Personal Income Tax Decentralization, Inequality and Social Welfare," Economic Working Papers at Centro de Estudios Andaluces E2004/17, Centro de Estudios Andaluces.
- Maria Teresa Monteduro & Alberto Zanardi, 2005. "The Redistributive Effects of the Pit Decentralization: Evidence from the Italian Case," Giornale degli Economisti, GDE (Giornale degli Economisti e Annali di Economia), Bocconi University, vol. 64(2-3), pages 215-246, November.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (SAGE Publications).
If references are entirely missing, you can add them using this form.