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- W331674336 abstract "Making use of ESPASIM, a static micro-simulation model for Spain, this paperexplores the impact of alternative reforms to the Spanish system of income taxation. Itfirst studies the effects of what is called the government�s proposal (GP) of reformwhich contains the main elements of an income tax proposal which is now about toreceive the definite approval of the Spanish Senate. Key elements of this proposal are: Ageneral reduction of the fiscal burden � by cutting down the number of bands andlowering marginal tax rates, mainly at the top income ranges � and the substititution ofthe two most important tax credits -those going to families with dependents and theearners tax credit- by a system of tax allowances. The GP implies important cuts in taxcollection which benefit most at high income levels in absolute terms but do not changemuch overall relative inequality. Effective marginal tax rates are generally reduced.Secondly, it explores two alternative income tax reform proposals: i) The modifiedgovernment proposal which borrows many of the GP features but keeps the actualsystem of tax credits, making them refundable to all tax payers. This proposal shows agreater redistributive impact than the GP but still prevents the bottom end of the incomescale to benefit from any tax cut. ii) The convertible tax credit proposal whichintroduces main simplifications into the existing system � abolishing joint taxation andunifying the two different levels of personal allowances and exemptions � andestablishes a system of convertible tax credits, not only has a greater redistributiveimpact but also allows the integration of the income tax reform debate into a wider taxbenefitperspective." @default.
- W331674336 created "2016-06-24" @default.
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- W331674336 date "1999-01-01" @default.
- W331674336 modified "2023-09-24" @default.
- W331674336 title "Assessing alternative reforms to the Spanish Income Tax: a static micro-simulation approach" @default.
- W331674336 hasPublicationYear "1999" @default.
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