Public Sector Economics



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
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  1. Adiego-Estella. M. [et al.], 2015. Evaluación de la reforma del IRPF de 2015. Madrid: Instituto de EstudiosFiscales.

  2. IEF, 2011. Herramientas de simulación impositiva del IEF. Documentos de Trabajo, No. 16. Madrid: Instituto de Estudios Fiscales.

  3. Kakwani, N. C., 1984. On the Measurement of Tax Progressivity and Redistributive Effects of Taxes with Applications to Horizontal and Vertical Equity. In: R. L. Basmann and G. F. Rhodes, eds. Economic Inequality: Measurement and Policy. Greenwich, CT, USA: JAI Press, pp. 149-168.

  4. Lambert, P., 1996. La distribución y redistribución de la renta: un análisis matemático. Colección Estudios de Hacienda Pública. Madrid: Instituto de Estudios Fiscales.

  5. Foster. J., Greer, J. and Thorbecke, E., 1984. A Class of Decomposable Poverty Measures. Econometrica, 42(3), pp. 761-766 [CrossRef]

  6. Sutherland, H. and Figari, F., 2013. EUROMOD: the European Union tax-benefit microsimulation model. International Journal of Microsimulation, 1(6). pp. 4-26.

  September, 2017
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