The Spanish income tax reform of 2015: analysis of the effects on poverty and redistribution using microsimulation tools
https://doi.org/10.3326/pse.41.3.3 | Published online: September 15, 2017 Table 1
Withholdings calculated by different sources of income 2014-2016 (in mn euro) Table 2
Absolute increase in liquidity by income sources (in mn euro) Graph 1
Percentage increase in liquidity between 2014 and 2016 by deciles of income (in %) Table 3
Percentage increase in liquidity by income level and family circumstances, individual taxation, 2016-2014
Note: The last two columns (6 and 7) refer to families with two children, one of them with a level of disability greater than 33% or 65%, respectively. Source: Authors’ calculation using Spanish Tax Agency data. Table 4
Percentage increase in liquidity by income level and family circumstances, joint taxation, 2016-2014
Source: Authors’ calculation using Spanish Tax Agency data. Table 5
Absolute and relative percentage differences on tax revenue and final net income between the pre- and post-reform periods (mn euro) Table 6
Effects on redistribution, progressivity and revenue of PIT in 2011
Note: The values that have been used to obtain the Reynolds-Smolensky index have been given in bold. Source: Authors’ calculation using PIT microsimulation tool developed at the IEF. Table 7
Effects on redistribution, progressivity and revenue of PIT in 2016
Note: The values that have been used to obtain the Reynolds-Smolensky index have been given in bold. Source: Authors’ calculation using PIT microsimulation tool developed at the IEF. Table 8
Absolute and percentage changes in Reynolds-Smolensky index, average tax rate and Kakwani index before and after the reform Source: Authors’ calculation using PIT microsimulation tool developed at the IEF. Table 9
FGT poverty indices, poverty line is 60% of median income
Table 10
FGT poverty indices for poverty lines varying between 10% and 90% of median income
Table A1
Global tax schedule in 2015 and 2016 (sum of state and autonomous schedules)
Table A2
Global tax schedule in 2014 (sum of state and autonomous schedules)
Table A3
Tax rates applicable to saving incomes in 2014, 2015 and 2016
Table A4
Amount of personal minima before (2014) and after (2016) the reform, amount in euro and percentage change
Table 1 Withholdings calculated by different sources of income 2014-2016 (in mn euro) DISPLAY Table Table 2 Absolute increase in liquidity by income sources (in mn euro) DISPLAY Table Graph 1 Percentage increase in liquidity between 2014 and 2016 by deciles of income (in %) DISPLAY Graph Table 3 Percentage increase in liquidity by income level and family circumstances, individual taxation, 2016-2014 DISPLAY Table Table 4 Percentage increase in liquidity by income level and family circumstances, joint taxation, 2016-2014 DISPLAY Table Table 5 Absolute and relative percentage differences on tax revenue and final net income between the pre- and post-reform periods (mn euro) DISPLAY Table Table 6 Effects on redistribution, progressivity and revenue of PIT in 2011 DISPLAY Table Table 7 Effects on redistribution, progressivity and revenue of PIT in 2016 DISPLAY Table Table 8 Absolute and percentage changes in Reynolds-Smolensky index, average tax rate and Kakwani index before and after the reform DISPLAY Table Table 9 FGT poverty indices, poverty line is 60% of median income DISPLAY Table Table 10 FGT poverty indices for poverty lines varying between 10% and 90% of median income DISPLAY Table Table A1 Global tax schedule in 2015 and 2016 (sum of state and autonomous schedules) DISPLAY Table Table A2 Global tax schedule in 2014 (sum of state and autonomous schedules) DISPLAY Table Table A3 Tax rates applicable to saving incomes in 2014, 2015 and 2016 DISPLAY Table Table A4 Amount of personal minima before (2014) and after (2016) the reform, amount in euro and percentage change DISPLAY Table |
September, 2017 III/2017 |
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