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El papel redistributivo del sistema fiscal: presente y futuro

Author

Listed:
  • Jorge Onrubia Fernández

    (Universidad Complutense de Madrid, FEDEA y GEN)

  • María del Carmen Rodado Ruiz

    (Universidad Rey Juan Carlos)

Abstract

The main aim of this article is to assess the redistributive role of tax systems, reflecting on their reinforcement to correct the growing income inequality faced by many developed societies, notably Spain. Firstly, we review the role currently attributed to tax redistribution by the public finance theory. Secondly, from an empirical standpoint for Spain (2009-2011) we analyze what was the redistributive capacity of Added-Value Tax, Excises, Social Contributions, and Personal Income Tax. This analysis reveals that PIT is the only one tax that contributes to reduce household income inequality, whereas the remaining taxes show a moderately regressive behavior. Finally, we analyze the evolution from 1979 to 2011 of the Spanish PIT’s overall progressivity and redistribution in the light of their different reforms.

Suggested Citation

  • Jorge Onrubia Fernández & María del Carmen Rodado Ruiz, 2015. "El papel redistributivo del sistema fiscal: presente y futuro," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, vol. 88(02), pages 176-217.
    • Handle: RePEc:ekz:ekonoz:2015207
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    More about this item

    Keywords

    Redistribution; progressivity; tax system; inequality; Personal Income Tax;
    All these keywords.

    JEL classification:

    • D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

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