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Personal Income Taxation: The Cornerstone of the Tax System in Democratic Spain

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Abstract

The aim of this chapter is to explain the most significant events during the lifetime of the personal income tax (PIT) which, since its introduction, has become the form of taxation most widely known by Spanish taxpayers. We will therefore describe its historical origins, analyze its significance within the Spanish tax framework and offer a statistical evaluation of the tax since it came into force. We will also review the three most significant processes of reform since 1978. The first was in 1991 under the Socialist government of Felipe González; the other two were carried out in 1998 and 2002 by José María Aznar's Partido Popular government.

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  • Desiderio Romero Jordán & José Félix Sanz, 2006. "Personal Income Taxation: The Cornerstone of the Tax System in Democratic Spain," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0604, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    • Handle: RePEc:ays:ispwps:paper0604
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    File URL: http://icepp.gsu.edu/files/2015/03/ispwp0604.pdf
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    1. Juan Manuel Castañer Carrasco & Jorge Onrubia Fernández & Raquel Paredes Gómez, 2001. "Efectos Distributivos Y Sobre El Bienestar Social De La Reforma Del Irpf," Hacienda Pública Española / Review of Public Economics, IEF, vol. 159(4), December.
    2. Mervyn A. King & Don Fullerton, 1984. "The United Kingdom," NBER Chapters, in: The Taxation of Income from Capital: A Comparative Study of the United States, the United Kingdom, Sweden, and Germany, pages 31-86, National Bureau of Economic Research, Inc.
    3. Mervyn A. King & Don Fullerton, 1984. "The Taxation of Income from Capital: A Comparative Study of the United States, the United Kingdom, Sweden, and Germany," NBER Books, National Bureau of Economic Research, Inc, number king84-1, March.
    4. Kakwani, Nanak C, 1977. "Applications of Lorenz Curves in Economic Analysis," Econometrica, Econometric Society, vol. 45(3), pages 719-727, April.
    5. Mervyn A. King & Don Fullerton, 1984. "Introduction to "The Taxation of Income from Capital: A Comparative Study of the United States, the United Kingdom, Sweden, and Germany"," NBER Chapters, in: The Taxation of Income from Capital: A Comparative Study of the United States, the United Kingdom, Sweden, and Germany, pages 1-6, National Bureau of Economic Research, Inc.
    6. Jakobsson, Ulf, 1976. "On the measurement of the degree of progression," Journal of Public Economics, Elsevier, vol. 5(1-2), pages 161-168.
    7. Kakwani, Nanok C, 1977. "Measurement of Tax Progressivity: An International Comparison," Economic Journal, Royal Economic Society, vol. 87(345), pages 71-80, March.
    8. Mervyn A. King & Don Fullerton, 1984. "The United States," NBER Chapters, in: The Taxation of Income from Capital: A Comparative Study of the United States, the United Kingdom, Sweden, and Germany, pages 193-267, National Bureau of Economic Research, Inc.
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    1. La deducción en el IRPF por compra de vivienda
      by Santiago Lago Peñas in Res Publica on 2012-07-31 02:04:04

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    Keywords

    Personal Income Taxation; Tax System; Spain; Tax Reform;
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