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How does a fisacl reform affect elasticities of income tax revenues? the case os Spain, 2003-2008

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Author Info

  • Diego Martinez-Lopez

    ()
    (Department of Economics, Universidad Pablo Olavide.)

Abstract

This paper estimates the extent to which an exogenous change in income affects income tax revenues. We focus on the case of Spain over the period 2003-2008, as income tax there underwent a substantial reform in 2007. Using both an analytical method and a numerical simulation, we find a significant increase in aggregate income tax elasticities from 1.4 for 2003-2003 to around 1.8 for 2007-2008. The sensitivity of results to the presence of housing tax credits, non-equiproportional variations in income, changes in income inequality and fiscal drag is also considered.

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File URL: http://www.upo.es/serv/bib/wps/econ1013.pdf
File Function: First version, 2010
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Bibliographic Info

Paper provided by Universidad Pablo de Olavide, Department of Economics in its series Working Papers with number 10.13.

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Length: 25 pages
Date of creation: Nov 2010
Date of revision:
Handle: RePEc:pab:wpaper:10.13

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Keywords: income tax elasticity; progressivity; tax rates; tax credits;

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