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Personal Income Tax Reforms and the Elasticity of Reported Income to Marginal Tax Rates: An Empirical Analysis Applied to Spain

dc.contributor.authorArrazola, María
dc.contributor.authorde Hevia, José
dc.contributor.authorRomero, Desiderio
dc.contributor.authorSanz-Sanz, José Félix
dc.date.accessioned2014-10-06T21:36:28Z
dc.date.accessioned2022-07-06T22:24:27Z
dc.date.available2014-10-06T21:36:28Z
dc.date.available2022-07-06T22:24:27Z
dc.date.copyright2014
dc.date.issued2014
dc.description.abstractThis paper shows the utility of the elasticity of reported income to assess tax reforms in detail from the perspectives of tax revenue and well-being. We provide evidence of the value of the elasticity of reported income in Spain given the variations in marginal rates of the Personal Income Tax. The mean value of this parameter for the entire Spanish territory is 1,541. Nevertheless, we confirm the existence of considerable heterogeneity in the value of this elasticity depending on taxpayers’ characteristics. Based on these estimated elasticities, we make a detailed assessment of the impact of the recent increase in marginal tax rates that Spain approved in 2012.en_NZ
dc.formatpdfen_NZ
dc.identifier.urihttps://ir.wgtn.ac.nz/handle/123456789/18851
dc.language.isoen_NZ
dc.publisherTe Herenga Waka—Victoria University of Wellingtonen_NZ
dc.relation.ispartofseriesWorking Papers in Public Finance ; 12/2014en_NZ
dc.rights.rightsholderwww.victoria.ac.nz/sacl/about/cpfen_NZ
dc.subjectPersonal income taxen_NZ
dc.subjectTaxable income elasticityen_NZ
dc.subjectExcess burdenen_NZ
dc.subjectTax inefficiencyen_NZ
dc.titlePersonal Income Tax Reforms and the Elasticity of Reported Income to Marginal Tax Rates: An Empirical Analysis Applied to Spainen_NZ
dc.typeTexten_NZ
vuwschema.contributor.unitSchool of Accounting and Commercial Lawen_NZ
vuwschema.subject.anzsrcfor140215 Public Economics - Taxation and Revenueen_NZ
vuwschema.subject.anzsrcforV2380115 Public economics - taxation and revenueen_NZ
vuwschema.type.vuwWorking or Occasional Paperen_NZ

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