La integración de impuestos y prestaciones: el uso de subsidios salariales en la experiencia internacional. Lecciones para España

This paper provides a description of so-called work-in benefits, with special attention to those existing in the Anglo-Saxon experience. Through a detailed review of both the economic literature devoted to evaluating their economic effects, as the Spanish mean-tested cash transfers and IRPF tax benefits especifically targeted to working people, we offer an initial assessment of the chances of implementing this type of instrument for low-income workers in Spain. We highlight a set of factors that, a priori, may condition its regulatory design, effective management and budgetary costs. At last we detail some sources of funding for these new transfers.