Public Sector Economics

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The Spanish income tax reform of 2015: analysis of the effects on poverty and redistribution using microsimulation tools



Nuria Badenes-Plá
   
José María Buenaventura-Zabala
Preliminary communication   |   Year:  2017   |   Pages:  315 - 333   |   Volume:  41   |   Issue:  3
Received:  June 21, 2017   |   Accepted:  July 6, 2017   |   Published online:  September 15, 2017
Download citation        https://doi.org/10.3326/pse.41.3.3       


Table 1
Withholdings calculated by different sources of income 2014-2016 (in mn euro)
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Table 2
Absolute increase in liquidity by income sources (in mn euro)
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Graph 1
Percentage increase in liquidity between 2014 and 2016 by deciles of income (in %)
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Table 3
Percentage increase in liquidity by income level and family circumstances, individual taxation, 2016-2014
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Table 4
Percentage increase in liquidity by income level and family circumstances, joint taxation, 2016-2014
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Table 5
Absolute and relative percentage differences on tax revenue and final net income between the pre- and post-reform periods (mn euro)
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Table 6
Effects on redistribution, progressivity and revenue of PIT in 2011
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Table 7
Effects on redistribution, progressivity and revenue of PIT in 2016
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Table 8
Absolute and percentage changes in Reynolds-Smolensky index, average tax rate and Kakwani index before and after the reform
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Table 9
FGT poverty indices, poverty line is 60% of median income
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Table 10
FGT poverty indices for poverty lines varying between 10% and 90% of median income
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Table A1
Global tax schedule in 2015 and 2016 (sum of state and autonomous schedules)
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Table A2
Global tax schedule in 2014 (sum of state and autonomous schedules)
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Table A3
Tax rates applicable to saving incomes in 2014, 2015 and 2016
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Table A4
Amount of personal minima before (2014) and after (2016) the reform, amount in euro and percentage change
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  September, 2017
III/2017
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