EFECTOS DISTRIBUTIVOS Y SOBRE EL BIENESTAR SOCIAL DE LA REFORMA DEL IRPF

Abstract

The objective of this article is to analyse the implications of recently spanish personal income tax (IRPF) reform for the distribution of personal income, and additionally to provide a comparative evaluation in terms of social welfare of both taxes. Empirical analyses is performed by a simulation exercise, employing the microdata contained in the Institute for Fiscal Studies’ IRPF Panel of Taxpayers. Classification-JEL : D31, D63, H23, H24personal income tax, tax reform, income redistribution, social welfare