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Capital Gains Taxation And Progressivity

Listed author(s):
  • Julio López Laborda

    ()

    (Department of Public Economics, University of Zaragoza)

This paper measures the local and effective progression of personal income tax, considering jointly the taxation of regular income and capital gains. The study demonstrates that, if capital gains increase more than proportionally compared to individuals’ regular income, the combined tax may be locally and effectively more progressive than the tax which is applied solely to regular income; however, post-tax income inequality will be lower in the latter case. The results obtained are used to design a flat tax to substitute the current personal income tax, obtaining the parameters –tax rate and deduction from the tax base– for that tax.

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File URL: http://www.ief.es/documentos/recursos/publicaciones/papeles_trabajo/2006_01.pdf
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Paper provided by Instituto de Estudios Fiscales in its series Working Papers with number 1-06 Classification-JEL : D31, H23..

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Handle: RePEc:hpe:wpaper:y:2006:i:1
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  1. Fellman, J, 1976. "The Effect of Transformations on Lorenz Curves," Econometrica, Econometric Society, vol. 44(4), pages 823-824, July.
  2. Anna Ivanova & Michael Keen & Alexander Klemm, 2005. "The Russian ‘flat tax’ reform," Economic Policy, CEPR;CES;MSH, vol. 20(43), pages 397-444, July.
  3. Miguel-Angel López García, 2005. "La vivienda y la reforma fiscal de 1998: un ejercicio de simulación," Hacienda Pública Española, IEF, vol. 175(4), pages 123-147, december.
  4. Ebert, Udo & Lambert, Peter J, 1999. "Combined Income Taxes and Tax-Benefit Systems," The Economic Record, The Economic Society of Australia, vol. 75(231), pages 397-404, December.
  5. José María Arranz & Carlos García-Serrano, "undated". "¿Qué Ha Sucedido Con La Estabilidad Del Empleo En España?. Un Análisis Desagregado Con Datos De La Epa: 1987-2003(*)," Working Papers 4-04 Classification-JEL :, Instituto de Estudios Fiscales.
  6. José María Arranz, "undated". "La Seguridad Del Empleo En España: Evidencia Con Datos De La Epa (1987-2003)," Working Papers 5-04 Classification-JEL :, Instituto de Estudios Fiscales.
  7. Rietveld, Piet, 1990. "Multidimensional inequality comparisons : On aggravation and mitigation of inequalities," Economics Letters, Elsevier, vol. 32(2), pages 187-192, February.
  8. Fidel Picos Sánchez, "undated". "Modelo Dual De Irpf Y Equidad: Un Nuevo Enfoque Teórico Y Su Aplicación Al Caso Español," Working Papers 8-04 Classification-JEL :, Instituto de Estudios Fiscales.
  9. Jakobsson, Ulf, 1976. "On the measurement of the degree of progression," Journal of Public Economics, Elsevier, vol. 5(1-2), pages 161-168.
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