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On the distributive and incentive effects of the Spanish income tax: A comparison of 1980 and 1994

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  • Mercader-Prats, Magda

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  • Mercader-Prats, Magda, 1997. "On the distributive and incentive effects of the Spanish income tax: A comparison of 1980 and 1994," European Economic Review, Elsevier, vol. 41(3-5), pages 609-617, April.
    • Handle: RePEc:eee:eecrev:v:41:y:1997:i:3-5:p:609-617
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    References listed on IDEAS

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    1. Holly Sutherland, 1991. "Constructing A Tax‐Benefit Model: What Advice Can One Give?," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 37(2), pages 199-219, June.
    2. Redmond, G. & Sutherland, H., 1995. "How Has Tax and Social security Policy Changed Since 1978? A Distributional Analysis," Cambridge Working Papers in Economics 9541, Faculty of Economics, University of Cambridge.
    3. Pudney, Stephen & Sutherland, Holly, 1994. "How reliable are microsimulation results? : An analysis of the role of sampling error in a U.K. tax-benefit model," Journal of Public Economics, Elsevier, vol. 53(3), pages 327-365, March.
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    Cited by:

    1. Immervoll, Herwig, 2002. "The distribution of average and marginal effective tax rates in European Union Member States," EUROMOD Working Papers EM2/02, EUROMOD at the Institute for Social and Economic Research.
    2. Immervoll, Herwig, 2004. "Average and marginal effective tax rates facing workers in the EU: a micro-level analysis of levels, distributions and driving factors (revised version of EM2/02)," EUROMOD Working Papers EM6/04, EUROMOD at the Institute for Social and Economic Research.

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