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Fidel Picos

Personal Details

First Name:Fidel
Middle Name:
Last Name:Picos
Suffix:
RePEc Short-ID:ppi110
[This author has chosen not to make the email address public]
http://webs.uvigo.es/fidel

Affiliation

Joint Research Centre
European Commission

Sevilla, Spain
https://ec.europa.eu/jrc/en/about/jrc-site/seville
RePEc:edi:ipjrces (more details at EDIRC)

Research output

as
Jump to: Working papers Articles

Working papers

  1. Sofia Maier & Mattia Ricci & Vanda Almeida & Michael Christl & Hugo Cruces & Silvia De Poli & Klaus Grunberger & Adrian Hernandez & Tine Hufkens & Daniela Hupteva & Viginta Ivaskaite-Tamosiune & Marta, 2022. "EUROMOD baseline report," JRC Working Papers on Taxation & Structural Reforms 2022-01, Joint Research Centre.
  2. HERNANDEZ MARTIN Adrian & PICOS Fidel, 2021. "Income support to families with children in Spain," JRC Working Papers on Taxation & Structural Reforms 2021-10, Joint Research Centre.
  3. Riscado, Sara & Hernández, Adrián & Picos, Fidel, 2020. "Moving towards fairer regional minimum income schemes in Spain," EUROMOD Working Papers EM14/20, EUROMOD at the Institute for Social and Economic Research.
  4. D'Hombres, Beatrice & Neher, Frank & Colagrossi, Marco & Cseres-Gergelyne Blasko, Zsuzsa & Naszodi, Anna & Pontarollo, Nicola & Schnepf, Sylke & Agundez Garcia, Ana & Barrios, Salvador & Bastianelli, , 2020. "Beyond averages - Fairness in an economy that works for people," JRC Research Reports JRC118959, Joint Research Centre, revised Mar 2023.
  5. Onrubia Fernández, Jorge & Picos, Fidel & Rodado, María del Carmen, 2019. "Shifting tax burden to top income earners: What is the best way to reduce inequality?," Economics Discussion Papers 2019-26, Kiel Institute for the World Economy (IfW Kiel).
  6. Leventi, Chrysa & Picos, Fidel, 2019. "The tax structure of an economy in crisis: Greece 2009-2017," EUROMOD Working Papers EM21/19, EUROMOD at the Institute for Social and Economic Research.
  7. Isabelle Justo & Julien Hartley & Fidel Picos & Sara Riscado, 2019. "Mortgage Tax Reforms in Sweden: Scope for a Double Dividend?," European Economy - Economic Briefs 049, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
  8. Salvador Barrios & Bent Greve & M. Azhar Hussain & Alari Paulus & Fidel Picos & Sara Riscado, 2017. "Measuring the fiscal and equity impact of tax evasion: evidence from Denmark and Estonia," JRC Working Papers on Taxation & Structural Reforms 2017-05, Joint Research Centre.
  9. Fidel Picos & Marie-Luise Schmitz, 2016. "In-depth analysis of tax reforms using the EUROMOD microsimulation model," JRC Working Papers on Taxation & Structural Reforms 2016-06, Joint Research Centre.
  10. Jorge Onrubia & Fidel Picos & María del Carmen Rodado, 2015. "Evaluating Options for Shifting Tax Burden to Top Income Earners," Working Papers 2015-12, FEDEA.
  11. Jorge Onrubia & Fidel Picos & María del Carmen Rodado, 2013. "A Generalization of the Pfähler-Lambert Decomposition," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1301, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  12. Alastair Thomas & Fidel Picos-Sánchez, 2012. "Shifting from Social Security Contributions to Consumption Taxes: The Impact on Low-Income Earner Work Incentives," OECD Taxation Working Papers 11, OECD Publishing.
  13. Fidel Picos-Sánchez, 2011. "Consumption Taxation as an Additional Burden on Labour Income," OECD Taxation Working Papers 7, OECD Publishing.
  14. Alberto Gago & Xavier Labandeira & Fidel Picos & Miguel Rodríguez, 2006. "Environmental Taxes in Spain: A Missed Opportunity," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0609, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  15. Gago, Alberto & Labandeira, Xavier & Picos, Fidel & Rodriguez, Miguel, 2006. "Taxing Tourism in Spain: Results and Recommendations," Climate Change Modelling and Policy Working Papers 12023, Fondazione Eni Enrico Mattei (FEEM).
  16. Santiago Díaz de Sarralde Míguez & Fidel Picos Sánchez & Alfredo Moreno Sáez & Lucía Torrejón Sanz & María Antiqueira Pérez, "undated". "La Reforma Del Irpf De 2007: Una Evaluación De Sus Efectos," Working Papers 26-06 Classification-JEL , Instituto de Estudios Fiscales.
  17. Alfredo Moreno & Fidel Picos & Santiago Díaz de Sarralde & María Antiqueira, "undated". "La Muestra De Declarantes Ief-Aeat 2002 Y La Simulación De Reformas Fiscales: Descripción Y Aplicación Práctica," Working Papers 28-05 Classification-JEL , Instituto de Estudios Fiscales.
  18. Fidel Picos Sánchez, "undated". "Las Rentas De Capital En Phogue: Análisis De Su Fiabilidad Y Corrección Mediante Fusión Estadística," Working Papers 31-03 Classification-JEL , Instituto de Estudios Fiscales.
  19. Fidel Picos Sánchez, "undated". "Modelo Dual De Irpf Y Equidad: Un Nuevo Enfoque Teórico Y Su Aplicación Al Caso Español," Working Papers 8-04 Classification-JEL :, Instituto de Estudios Fiscales.

Articles

  1. Onrubia Fernández, Jorge & Picos, Fidel & Rodado, María del Carmen, 2019. "Shifting tax burden to top income earners: What is the best way to reduce inequality?," Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy (IfW Kiel), vol. 13, pages 1-31.
  2. Fidel Picos-Sánchez & Alastair Thomas, 2015. "A Revenue-neutral Shift from SSC to VAT: Analysis of the Distributional Impact for 12 EU-OECD Countries," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 71(2), pages 278-298, June.
  3. Jorge Onrubia & Fidel Picos-Sánchez & María Carmen Rodado, 2014. "Rethinking the Pfähler–Lambert decomposition to analyse real-world personal income taxes," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(4), pages 796-812, August.
  4. Lourdes Jerez Barroso & Fidel Picos Sánchez, 2012. "La neutralidad financiera en el Impuesto sobre Sociedades: Microsimulación de las opciones de reforma para España," Hacienda Pública Española / Review of Public Economics, IEF, vol. 203(4), pages 23-56, December.
  5. Jorge Onrubia Fernández & Fidel Picos Sánchez, 2012. "Diseño, Contenido Y Aplicaciones Del Nuevo Panel De Declarantes De Irpf 1999-2007," Revista de Economia Aplicada, Universidad de Zaragoza, Departamento de Estructura Economica y Economia Publica, vol. 20(3), pages 53-87, Winter.
  6. Fidel Picos Sánchez & Alberto Gago Rodríguez, 2004. "El impuesto dual: argumentos teóricos e implicaciones de política fiscal," Hacienda Pública Española / Review of Public Economics, IEF, vol. 171(4), pages 103-130, december.

Citations

Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.

Working papers

  1. Sofia Maier & Mattia Ricci & Vanda Almeida & Michael Christl & Hugo Cruces & Silvia De Poli & Klaus Grunberger & Adrian Hernandez & Tine Hufkens & Daniela Hupteva & Viginta Ivaskaite-Tamosiune & Marta, 2022. "EUROMOD baseline report," JRC Working Papers on Taxation & Structural Reforms 2022-01, Joint Research Centre.

    Cited by:

    1. AMORES Antonio F & MAIER Sofia & RICCI Mattia, 2022. "Taxing Households Energy Consumption in the EU: the Tax Burden and its Redistributive effect," JRC Working Papers on Taxation & Structural Reforms 2022-06, Joint Research Centre.

  2. HERNANDEZ MARTIN Adrian & PICOS Fidel, 2021. "Income support to families with children in Spain," JRC Working Papers on Taxation & Structural Reforms 2021-10, Joint Research Centre.

    Cited by:

    1. Miguel Gómez de Antonio & Noemí Villazán Pellejero, 2023. "Propuesta de implantación de políticas de complemento salarial en el Ingreso Mínimo Vital y en el IRPF: un análisis empírico con EUROMOD," Hacienda Pública Española / Review of Public Economics, IEF, vol. 245(2), pages 35-69, June.

  3. Riscado, Sara & Hernández, Adrián & Picos, Fidel, 2020. "Moving towards fairer regional minimum income schemes in Spain," EUROMOD Working Papers EM14/20, EUROMOD at the Institute for Social and Economic Research.

    Cited by:

    1. Luis Ayala & José María Arranz & Carlos García‐Serrano & Lucía Martínez‐Virto, 2021. "The effectiveness of minimum income benefits in poverty reduction in Spain," International Journal of Social Welfare, John Wiley & Sons, vol. 30(2), pages 152-169, April.

  4. Leventi, Chrysa & Picos, Fidel, 2019. "The tax structure of an economy in crisis: Greece 2009-2017," EUROMOD Working Papers EM21/19, EUROMOD at the Institute for Social and Economic Research.

    Cited by:

    1. Eirini Andriopoulou & Eleni Kanavitsa & Panos Tsakloglou, 2020. "Decomposing Poverty in hard times: Greece 2007-2016," DEOS Working Papers 2029, Athens University of Economics and Business.

  5. Salvador Barrios & Bent Greve & M. Azhar Hussain & Alari Paulus & Fidel Picos & Sara Riscado, 2017. "Measuring the fiscal and equity impact of tax evasion: evidence from Denmark and Estonia," JRC Working Papers on Taxation & Structural Reforms 2017-05, Joint Research Centre.

    Cited by:

    1. Konstantins Benkovskis & Ludmila Fadejeva & Anna Pluta & Anna Zasova, 2023. "Keeping the best of two worlds: Linking CGE and microsimulation models for policy analysis," Working Papers 2023/01, Latvijas Banka.

  6. Fidel Picos & Marie-Luise Schmitz, 2016. "In-depth analysis of tax reforms using the EUROMOD microsimulation model," JRC Working Papers on Taxation & Structural Reforms 2016-06, Joint Research Centre.

    Cited by:

    1. Michael Christl & Silvia De Poli & Janos Vargas, 2019. "Reducing the income tax burden for households with children: An assessment of the child tax credit reform in Austria," JRC Working Papers on Taxation & Structural Reforms 2019-09, Joint Research Centre.
    2. Leventi, Chrysa & Katsimi, Margarita & Tsakloglou, Panos, 2022. "Going regional: distributional effect of taxes and transfers in six EU countries and the UK," Centre for Microsimulation and Policy Analysis Working Paper Series CEMPA4/22, Centre for Microsimulation and Policy Analysis at the Institute for Social and Economic Research.

  7. Jorge Onrubia & Fidel Picos & María del Carmen Rodado, 2013. "A Generalization of the Pfähler-Lambert Decomposition," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1301, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.

    Cited by:

    1. Jorge Onrubia & Fidel Picos-Sánchez & María Carmen Rodado, 2014. "Rethinking the Pfähler–Lambert decomposition to analyse real-world personal income taxes," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(4), pages 796-812, August.
    2. Sara Torregrosa Hetland, 2014. "A fiscal revolution? Progressivity in the Spanish tax system, 1960-1990," Working Papers 2014/8, Institut d'Economia de Barcelona (IEB).

  8. Alastair Thomas & Fidel Picos-Sánchez, 2012. "Shifting from Social Security Contributions to Consumption Taxes: The Impact on Low-Income Earner Work Incentives," OECD Taxation Working Papers 11, OECD Publishing.

    Cited by:

    1. Jerzy Auksztol & Magdalena Chomuszko, 2020. "A data control framework for SAF-T reporting: A process-based approach," Journal of Entrepreneurship, Management and Innovation, Fundacja Upowszechniająca Wiedzę i Naukę "Cognitione", vol. 16(1), pages 13-40.
    2. Michael Christl & Andrea Papini & Alberto Tumino, 2020. "Heterogeneity in effective VAT rates across native and migrant households in France, Germany and Spain," JRC Working Papers on Taxation & Structural Reforms 2020-09, Joint Research Centre.
    3. Pestel, Nico & Sommer, Eric, 2013. "Shifting Taxes from Labor to Consumption: Efficient, but Regressive?," IZA Discussion Papers 7804, Institute of Labor Economics (IZA).
    4. Margit Schratzenstaller-Altzinger & Fanny Dellinger, 2017. "Genderdifferenzierte Lenkungswirkungen des Abgabensystems," WIFO Studies, WIFO, number 60797, April.
    5. Nicola Curci & Marco Savegnago, 2019. "Shifting taxes from labour to consumption: the efficiency-equity trade-off," Temi di discussione (Economic working papers) 1244, Bank of Italy, Economic Research and International Relations Area.
    6. CPB Netherlands & CAPP, 2013. "Study on the Impacts of Fiscal Devaluation," Taxation Papers 36, Directorate General Taxation and Customs Union, European Commission.
    7. Thomas Leoni & Margit Schratzenstaller-Altzinger, 2020. "Senkung der Lohnnebenkosten und Finanzierungsvarianten. Bisherige Erkenntnisse und internationale Reformbeispiele," WIFO Studies, WIFO, number 66851, April.
    8. D'ANDRIA Diego & DEBACKER Jason & EVANS Richard W. & PYCROFT Jonathan & ZACHLOD-JELEC Magdalena, 2021. "Taxing income or consumption: macroeconomic and distributional effects for Italy," JRC Working Papers on Taxation & Structural Reforms 2021-13, Joint Research Centre.

  9. Fidel Picos-Sánchez, 2011. "Consumption Taxation as an Additional Burden on Labour Income," OECD Taxation Working Papers 7, OECD Publishing.

    Cited by:

    1. Pestel, Nico & Sommer, Eric, 2013. "Shifting Taxes from Labor to Consumption: Efficient, but Regressive?," IZA Discussion Papers 7804, Institute of Labor Economics (IZA).
    2. Margit Schratzenstaller-Altzinger & Fanny Dellinger, 2017. "Genderdifferenzierte Lenkungswirkungen des Abgabensystems," WIFO Studies, WIFO, number 60797, April.
    3. Bernardi, Luigi, 2014. "Tax reforms in EU Member States subce rhe turn of the New centuri: selected observations," MPRA Paper 56856, University Library of Munich, Germany.
    4. Luigi Bernardi, 2014. "Tax Reforms in the EU Member States Since the Turn of the New Century: Selected Observations," Working papers 2, Società Italiana di Economia Pubblica.
    5. Thomas Leoni & Margit Schratzenstaller-Altzinger, 2020. "Senkung der Lohnnebenkosten und Finanzierungsvarianten. Bisherige Erkenntnisse und internationale Reformbeispiele," WIFO Studies, WIFO, number 66851, April.

  10. Alberto Gago & Xavier Labandeira & Fidel Picos & Miguel Rodríguez, 2006. "Environmental Taxes in Spain: A Missed Opportunity," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0609, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.

    Cited by:

    1. María Gómez-Rúa, 2012. "Sharing a polluted river network through environmental taxes," Economics Bulletin, AccessEcon, vol. 32(1), pages 992-1000.
    2. Alberto Gago & Xavier Labandeira & Fidel Picos & Miguel Rodríguez, 2006. "Taxing Tourism in Spain: Results and Recommendations," DEA Working Papers 16, Universitat de les Illes Balears, Departament d'Economía Aplicada.
    3. David Heres & Steffen Kallbekken & Ibon Galarraga, 2013. "Understanding Public Support for Externality-Correcting Taxes and Subsidies: A Lab Experiment," Working Papers 2013-04, BC3.
    4. Jaume Freire-González & Mun S. Ho, 2018. "Environmental Fiscal Reform and the Double Dividend: Evidence from a Dynamic General Equilibrium Model," Sustainability, MDPI, vol. 10(2), pages 1-18, February.
    5. Pablo del Río & Xavier Labandeira, 2008. "Barriers to the introduction of market-based instruments in climate policies: an integrated theoretical framework," Working Papers 0805, Universidade de Vigo, Departamento de Economía Aplicada.
    6. María Gómez-Rúa, 2013. "Sharing a polluted river through environmental taxes," SERIEs: Journal of the Spanish Economic Association, Springer;Spanish Economic Association, vol. 4(2), pages 137-153, June.
    7. Sara Sousa, 2021. "Environmental Taxation in Portugal: A Contribution to Sustainability," Eurasian Studies in Business and Economics, in: Mehmet Huseyin Bilgin & Hakan Danis & Ender Demir & Sofia Vale (ed.), Eurasian Economic Perspectives, pages 369-382, Springer.
    8. David R. Heres & Steffen Kallbekken & Ibon Galarraga, 2017. "The Role of Budgetary Information in the Preference for Externality-Correcting Subsidies over Taxes: A Lab Experiment on Public Support," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, vol. 66(1), pages 1-15, January.

  11. Gago, Alberto & Labandeira, Xavier & Picos, Fidel & Rodriguez, Miguel, 2006. "Taxing Tourism in Spain: Results and Recommendations," Climate Change Modelling and Policy Working Papers 12023, Fondazione Eni Enrico Mattei (FEEM).

    Cited by:

    1. Levent Selman GOKTAS & Serkan Polat, 0. "Tourist Tax Practices in European Union Member Countries and Its Applicability in Turkey," Journal of Tourismology, Istanbul University, Faculty of Economics, vol. 5(2), pages 145-158.
    2. Jakson Renner Rodrigues Soares & Paula Remoaldo & André Riani Costa Perinotto & Larissa Paola Macedo Castro Gabriel & María Elvira Lezcano-González & María-Dolores Sánchez-Fernández, 2022. "Residents’ Perceptions Regarding the Implementation of a Tourist Tax at a UNESCO World Heritage Site: A Cluster Analysis of Santiago de Compostela (Spain)," Land, MDPI, vol. 11(2), pages 1-18, January.
    3. Gerum Alexander, 2014. "Untersuchung der Auswirkungen des ermäßigten Mehrwertsteuersatzes auf den Investitionsstau im bayerischen Beherbergungswesen," Zeitschrift für Tourismuswissenschaft, De Gruyter, vol. 6(1), pages 83-90, May.
    4. Juin‐Jen Chang & Lee‐Jung Lu & Shih‐Wen Hu, 2011. "Congestion Externalities of Tourism, Dutch Disease and Optimal Taxation: Macroeconomic Implications," The Economic Record, The Economic Society of Australia, vol. 87(276), pages 90-108, March.

  12. Santiago Díaz de Sarralde Míguez & Fidel Picos Sánchez & Alfredo Moreno Sáez & Lucía Torrejón Sanz & María Antiqueira Pérez, "undated". "La Reforma Del Irpf De 2007: Una Evaluación De Sus Efectos," Working Papers 26-06 Classification-JEL , Instituto de Estudios Fiscales.

    Cited by:

    1. Ana María Abad & Ángel Cuevas & Enrique M. Quilis, "undated". "Proyección Del Cuadro Macroeconómico Y De Las Cuentas De Los Sectores Institucionales Mediante Un Modelo De Equilibrio," Working Papers 27-06 Classification-JEL , Instituto de Estudios Fiscales.

  13. Alfredo Moreno & Fidel Picos & Santiago Díaz de Sarralde & María Antiqueira, "undated". "La Muestra De Declarantes Ief-Aeat 2002 Y La Simulación De Reformas Fiscales: Descripción Y Aplicación Práctica," Working Papers 28-05 Classification-JEL , Instituto de Estudios Fiscales.

    Cited by:

    1. Santiago Álvarez García & Marta Jorge García-Inés & Desiderio Romero Jordán, "undated". "Explorando La Demanda De Carburantes De Los Hogares Españoles: Un Análisis De Sensibilidad," Working Papers 18-06 Classification-JEL , Instituto de Estudios Fiscales.
    2. Ana María Abad & Ángel Cuevas & Enrique M. Quilis, "undated". "Proyección Del Cuadro Macroeconómico Y De Las Cuentas De Los Sectores Institucionales Mediante Un Modelo De Equilibrio," Working Papers 27-06 Classification-JEL , Instituto de Estudios Fiscales.
    3. Irene Perrote, "undated". "Redistribución, Inequidad Vertical Y Horizontal En El Impuesto Sobre La Renta De Las Personas Físicas (1982-1998)," Working Papers 12-06 Classification-JEL , Instituto de Estudios Fiscales.
    4. Jaime Vallés Giménez & Anabel Zárate Marco, "undated". "Simulación De Las Implicaciones Del Equilibrio Presupuestario Sobre La Política De Inversión De Las Comunidades Autónomas," Working Papers 7-06 Classification-JEL :, Instituto de Estudios Fiscales.
    5. José Luis Sáez Lozano, "undated". "Actitudes De Los Españoles Hacia La Hacienda Pública," Working Papers 22-06 Classification-JEL , Instituto de Estudios Fiscales.
    6. Beatriz González Vázquez, "undated". "Modelo De Red De Cooperación En Los Parques Tecnológicos: Un Estudio Comparado," Working Papers 17-06 Classification-JEL , Instituto de Estudios Fiscales.
    7. Miguel Rodríguez & Eduardo L. Giménez, 2006. "Pigou’s Dividend versus Ramsey’s Dividend in the Double Dividend Literature," Working Papers 2006.85, Fondazione Eni Enrico Mattei.
    8. David Trillo del Pozo & Marta Pérez Garrido & José Marcos Crespo Cañizares, "undated". "Análisis Económico Del Rendimiento En La Prueba De Conocimientos Y Destrezas Imprescindibles De La Comunidad De Madrid," Working Papers 13-06 Classification-JEL , Instituto de Estudios Fiscales.
    9. Santiago Díaz de Sarralde Míguez & Jesús Ruiz-Huerta Carbonell, "undated". "Assessing Tax Reforms. Critical Comments And A Proposal: The Level And Distance Effects (*)," Working Papers 3-06 Classification-JEL :, Instituto de Estudios Fiscales.
    10. Antonio Fonfría Mesa, "undated". "Un Análisis Taxonómico De Las Políticas Para Pyme En Europa: Objetivos, Instrumentos Y Empresas Beneficiarias," Working Papers 1-06 Classification-JEL :, Instituto de Estudios Fiscales.
    11. Roberto Fernández LLera, "undated". "Disciplina Crediticia De Las Comunidades Autónomas," Working Papers 10-06 Classification-JEL , Instituto de Estudios Fiscales.
    12. Julio López Laborda & Jaime Vallés Giménez, "undated". "Factores Explicativos De La Actividad Reguladora De Las Comunidades Autónomas (1989-2001) (*)," Working Papers 9-06 Classification-JEL :, Instituto de Estudios Fiscales.
    13. Santiago Díaz de Sarralde Míguez & Fidel Picos Sánchez & Alfredo Moreno Sáez & Lucía Torrejón Sanz & María Antiqueira Pérez, "undated". "La Reforma Del Irpf De 2007: Una Evaluación De Sus Efectos," Working Papers 26-06 Classification-JEL , Instituto de Estudios Fiscales.
    14. Laura de Pablos Escobar, "undated". "Incidencia Y Tipos Efectivos Del Impuesto Sobre El Patrimonio E Impuesto Sobre Sucesiones Y Donaciones," Working Papers 4-06 Classification-JEL :, Instituto de Estudios Fiscales.
    15. Luis Ayala Cañón(1) & Jorge Onrubia Fernández(2) & María del Carmen Rodado Ruiz, "undated". "El Tratamiento De Las Fuentes De Renta En El Irpf Y Su Influencia En La Desigualdad Y La Redistribución," Working Papers 25-06 Classification-JEL , Instituto de Estudios Fiscales.
    16. Patricio Pérez González(*) & David Cantarero Prieto(*), "undated". "Descentralización Fiscal Y Crecimiento Económico En Las Regiones Españolas," Working Papers 5-06 Classification-JEL :, Instituto de Estudios Fiscales.
    17. Manuel García Goñi, "undated". "Análisis Descriptivo Del Gasto Sanitario Español: Evolución, Desglose, Comparativa Internacional Y Relación Con La Renta," Working Papers 24-06 Classification-JEL , Instituto de Estudios Fiscales.

  14. Fidel Picos Sánchez, "undated". "Las Rentas De Capital En Phogue: Análisis De Su Fiabilidad Y Corrección Mediante Fusión Estadística," Working Papers 31-03 Classification-JEL , Instituto de Estudios Fiscales.

    Cited by:

    1. Marta González & Josep Pijoan-Mas, 2005. "The Flat Tax Reform: A General Equilibrium Evaluation for Spain," Working Papers wp2005_0505, CEMFI.
    2. Fidel Picos Sánchez & Alberto Gago Rodríguez, 2004. "El impuesto dual: argumentos teóricos e implicaciones de política fiscal," Hacienda Pública Española / Review of Public Economics, IEF, vol. 171(4), pages 103-130, december.

  15. Fidel Picos Sánchez, "undated". "Modelo Dual De Irpf Y Equidad: Un Nuevo Enfoque Teórico Y Su Aplicación Al Caso Español," Working Papers 8-04 Classification-JEL :, Instituto de Estudios Fiscales.

    Cited by:

    1. Fidel Picos Sánchez & Alberto Gago Rodríguez, 2004. "El impuesto dual: argumentos teóricos e implicaciones de política fiscal," Hacienda Pública Española / Review of Public Economics, IEF, vol. 171(4), pages 103-130, december.

Articles

  1. Fidel Picos-Sánchez & Alastair Thomas, 2015. "A Revenue-neutral Shift from SSC to VAT: Analysis of the Distributional Impact for 12 EU-OECD Countries," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 71(2), pages 278-298, June.

    Cited by:

    1. Schock, Matthias Malte, 2019. "Steuerreformvorschläge des Mirrlees Committee und der Stiftung Marktwirtschaft [Tax Reform Proposals of the Mirrlees Committee and the Stiftung Marktwirtschaft]," MPRA Paper 96689, University Library of Munich, Germany.
    2. Nico Pestel & Eric Sommer, 2017. "Shifting Taxes from Labor to Consumption: More Employment and more Inequality?," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 63(3), pages 542-563, September.
    3. Ruppert, Kilian & Stähler, Nikolai, 2020. "Household savings, capital investments and public policies: What drives the German current account?," Discussion Papers 41/2020, Deutsche Bundesbank.
    4. Tang, Yajun & Wang, Li & Shu, Haicheng, 2024. "“Tax reduction” and the financialization of real enterprises: Evidence from China’s “VAT reform”," International Review of Economics & Finance, Elsevier, vol. 92(C), pages 835-850.
    5. Ruppert, Kilian & Stähler, Nikolai, 2022. "What drives the German current account? Household savings, capital investments and public policies," Economic Modelling, Elsevier, vol. 108(C).
    6. Attinasi, Maria-Grazia & Prammer, Doris & Stähler, Nikolai & Tasso, Martino & Van Parys, Stefan, 2016. "Budget-neutral labour tax wedge reductions: A simulation-based analysis for selected euro area countries," Discussion Papers 26/2016, Deutsche Bundesbank.
    7. Maria-Grazia Attinasi & Doris Prammer & Nikolai Stähler & Martino Tasso & Stefan van Parys, 2019. "Budget-Neutral Labor Tax Wedge Reductions: A Sumulation-Based Analysis for the Euro Area," International Journal of Central Banking, International Journal of Central Banking, vol. 15(4), pages 1-54, October.

  2. Jorge Onrubia & Fidel Picos-Sánchez & María Carmen Rodado, 2014. "Rethinking the Pfähler–Lambert decomposition to analyse real-world personal income taxes," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(4), pages 796-812, August.

    Cited by:

    1. Stefano Boscolo, 2021. "On the horizontal inequity effect of the erosion of the pit base: the case of Italy," Politica economica, Società editrice il Mulino, issue 1, pages 43-82.
    2. Julio López‐Laborda & Carmen Marín‐González & Jorge Onrubia, 2022. "The removal of tax expenditures from Spanish personal income tax: Impact on tax collection and income distribution," Public Budgeting & Finance, Wiley Blackwell, vol. 42(2), pages 221-254, June.
    3. Takeshi Miyazaki & Yukinobu Kitamura & Taro Ohno, 2019. "Income Tax Reforms and Redistribution by Age Group: Evidence from Japan," The Japanese Economic Review, Springer, vol. 70(1), pages 105-122, March.
    4. MAIER ESSINGER Sofia & RICCI Mattia, 2022. "The Redistributive Impact of Consumption Taxation in the EU: Lessons from the post-financial crisis decade," JRC Working Papers on Taxation & Structural Reforms 2022-10, Joint Research Centre.
    5. Paolo Caro, 2020. "Decomposing Personal Income Tax Redistribution with Application to Italy," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 18(1), pages 113-129, March.
    6. Thor O. Thoresen & Zhiyang Jia & Peter J. Lambert, 2016. "Is there More Redistribution Now? A Review of Methods for Evaluating Tax Redistributional Effects," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 72(3), pages 302-333, September.
    7. Takeshi Miyazaki, 2016. "Measurement of redistributive effect of tax rates from a longitudinal perspective: an application of the fixed taxable income approach," Applied Economics Letters, Taylor & Francis Journals, vol. 23(8), pages 588-591, May.
    8. Carlos Díaz-Caro & Jorge Onrubia, 2019. "How Did the ‘Dualization’ of the Spanish Income Tax Affect Horizontal Equity? Assessing its Impact Using Copula Functions," Hacienda Pública Española / Review of Public Economics, IEF, vol. 231(4), pages 81-124, December.
    9. Simone Pellegrino & Achille Vernizzi, 2018. "Decomposing the Redistributive Effect of Taxation to Reveal Axiom Violations," Working papers 049, Department of Economics, Social Studies, Applied Mathematics and Statistics (Dipartimento di Scienze Economico-Sociali e Matematico-Statistiche), University of Torino.
    10. Miyazaki, Takeshi & Kitamura, Yukinobu & 北村, 行伸 & Ohno, Taro, 2016. "Tax Reforms, Redistribution and Population Aging : Evidence from Japan," Discussion Paper Series 645, Institute of Economic Research, Hitotsubashi University.
    11. Boscolo, Stefano, 2019. "The contribution of proportional taxes and tax-free cash benefits to income redistribution over the period 2005-2018: Evidence from Italy," EUROMOD Working Papers EM18/19, EUROMOD at the Institute for Social and Economic Research.
    12. Paolo Di Caro, 2017. "Analisi distributiva dell?IRPEF utilizzando i microdati di fonte fiscale," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 2017(1), pages 35-59.
    13. Stefano Boscolo, 2019. "Quantifying the Redistributive Effect of the Erosion of the Italian Personal Income Tax Base: A Microsimulation Exercise," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 2019(2), pages 39-80.
    14. Stefano Boscolo, 2019. "The Contribution of Proportional Taxes and Tax-Free Cash Benefits to Income Redistribution over the Period 2005-2018: Evidence from Italy," Department of Economics 0152, University of Modena and Reggio E., Faculty of Economics "Marco Biagi".

  3. Jorge Onrubia Fernández & Fidel Picos Sánchez, 2012. "Diseño, Contenido Y Aplicaciones Del Nuevo Panel De Declarantes De Irpf 1999-2007," Revista de Economia Aplicada, Universidad de Zaragoza, Departamento de Estructura Economica y Economia Publica, vol. 20(3), pages 53-87, Winter.

    Cited by:

    1. Clara Martínez Toledano, 2017. "House Price Cycles, Wealth Inequality and Portfolio Reshuffling," World Inequality Lab Working Papers halshs-02797549, HAL.
    2. Clara Martínez Toledano, 2017. "House Price Cycles, Wealth Inequality and Portfolio Reshuffling," Working Papers halshs-02797549, HAL.
    3. Clara Martínez Toledano, 2017. "House Price Cycles, Wealth Inequality and Portfolio Reshuffling," PSE Working Papers halshs-02797549, HAL.

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Co-authorship network on CollEc

NEP Fields

NEP is an announcement service for new working papers, with a weekly report in each of many fields. This author has had 19 papers announced in NEP. These are the fields, ordered by number of announcements, along with their dates. If the author is listed in the directory of specialists for this field, a link is also provided.
  1. NEP-PBE: Public Economics (15) 2006-04-08 2006-04-29 2006-08-19 2012-08-23 2013-02-16 2015-12-01 2017-01-08 2017-01-08 2018-01-08 2019-04-22 2019-12-16 2020-01-27 2020-11-16 2021-07-12 2022-05-23. Author is listed
  2. NEP-EUR: Microeconomic European Issues (7) 2018-01-08 2020-01-27 2020-06-15 2020-09-21 2021-07-12 2022-05-23 2023-06-19. Author is listed
  3. NEP-PUB: Public Finance (7) 2006-04-29 2006-08-19 2011-11-07 2012-08-23 2017-01-08 2019-04-22 2019-12-16. Author is listed
  4. NEP-ACC: Accounting and Auditing (3) 2006-08-19 2011-11-07 2020-11-16
  5. NEP-CMP: Computational Economics (3) 2017-01-08 2020-01-27 2022-05-23
  6. NEP-EEC: European Economics (3) 2019-12-16 2022-05-23 2023-06-19
  7. NEP-TUR: Tourism Economics (3) 2006-04-08 2006-04-29 2006-08-19
  8. NEP-ENE: Energy Economics (1) 2006-08-19
  9. NEP-ENV: Environmental Economics (1) 2006-08-19
  10. NEP-IUE: Informal and Underground Economics (1) 2018-01-08
  11. NEP-LAB: Labour Economics (1) 2011-11-07
  12. NEP-URE: Urban and Real Estate Economics (1) 2020-11-16

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