Use this identifier to quote or link this document: http://hdl.handle.net/2072/13966

A theoretical and practical study on linear reforms of dual taxes
Calonge, Samuel; Tejada, Oriol
Xarxa de Referència en Economia Aplicada (XREAP)
We extend the linear reforms introduced by Pf¨ahler (1984) to the case of dual taxes. We study the relative effect that linear dual tax cuts have on the inequality of income distribution -a symmetrical study can be made for dual linear tax hikes-. We also introduce measures of the degree of progressivity for dual taxes and show that they can be connected to the Lorenz dominance criterion. Additionally, we study the tax liability elasticity of each of the reforms proposed. Finally, by means of a microsimulation model and a considerably large data set of taxpayers drawn from 2004 Spanish Income Tax Return population, 1) we compare different yield-equivalent tax cuts applied to the Spanish dual income tax and 2) we investigate how much income redistribution the dual tax reform (Act ‘35/2006’) introduced with respect to the previous tax.
2009-02
33 - Economia
Reforma fiscal
Impostos dobles
Espanya
Aquest document està subjecte a una llicència d'ús de Creative Commons, amb la qual es permet copiar, distribuir i comunicar públicament l'obra sempre que se'n citin l'autor original, la universitat i la xarxa i no se'n faci cap ús comercial ni obra derivada, tal com queda estipulat en la llicència d'ús (http://creativecommons.org/licenses/by-nc-nd/2.5/es/)
45 p.
Working Paper
Xarxa de Referència en Economia Aplicada (XREAP)
Reproducció digital del document publicat en format paper
XREAP2009-1;
         

Full text files in this document

Files Size Format
XREAP2009-1.pdf 367.3 KB PDF

Show full item record

 

Coordination

 

Supporters