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Savings neutrality for the new personal income tax in Spain

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  • Christina Ruza

Abstract

The primary aim of this research is to identify to which extent alternative ways of savings are treated differently by the Spanish personal income tax before and after the tax reform of 1998. The proposed measure for appraising savings tax neutrality is based on the methodology of effective tax rates, originally developed by King and Fullerton [1983a, 1983b] and adapted to the Spanish case by González-Páramo [1991, 1995] and González-Páramo and Badenes [1999]. In light of the results, support is found for the expected lack of neutrality under the 18/91 law and the 40/98 law. However, in the savings taxation arena, it is possible to appreciate a trend toward greater doses of simplicity and neutrality as means of a closer treatment between capital income and capital gains returns. Copyright International Atlantic Economic Society 2001

Suggested Citation

  • Christina Ruza, 2001. "Savings neutrality for the new personal income tax in Spain," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 7(3), pages 296-309, August.
    • Handle: RePEc:kap:iaecre:v:7:y:2001:i:3:p:296-309:10.1007/bf02295399
    DOI: 10.1007/BF02295399
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    1. Vito Tanzi & Howell H. Zee, 2000. "Taxation and the household saving rate: evidence from OECD countries," BNL Quarterly Review, Banca Nazionale del Lavoro, vol. 53(212), pages 31-43.
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