IDEAS home Printed from https://ideas.repec.org/p/bde/opaper/2423e.html
   My bibliography  Save this paper

Parametric estimates of the spanish personal income tax in 2019

Author

Listed:
  • Julio Ortega Carrillo

    (ANALISTAS FINANCIEROS INTERNACIONALES)

  • Roberto Ramos

    (Banco de España)

Abstract

This paper provides an update for 2019 on the parametric function estimates of the Spanish personal income tax carried out by García-Miralles, Guner and Ramos (2019), which pertained to 2015 for individual taxpayers and to 2013 for households. Thus, the new estimates summarise personal income tax prior to the pandemic and, in particular, they include the 2015 tax reform in the case of households. These functions are useful for calibrating general equilibrium macroeconomic models to simulate tax reforms and to compute after-tax income in surveys where information is collected solely in gross terms.

Suggested Citation

  • Julio Ortega Carrillo & Roberto Ramos, 2024. "Parametric estimates of the spanish personal income tax in 2019," Occasional Papers 2423, Banco de España.
    • Handle: RePEc:bde:opaper:2423e
    DOI: https://doi.org/10.53479/37494
    as

    Download full text from publisher

    File URL: https://www.bde.es/f/webbe/SES/Secciones/Publicaciones/PublicacionesSeriadas/DocumentosOcasionales/24/Files/do2423e.pdf
    File Function: First version, August 2024
    Download Restriction: no
    File URL: https://libkey.io/https://doi.org/10.53479/37494?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Keywords

    personal income tax; tax functions;

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bde:opaper:2423e. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Ángel Rodríguez. Electronic Dissemination of Information Unit. Research Department. Banco de España (email available below). General contact details of provider: https://edirc.repec.org/data/bdegves.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.