| 000 | 02687nam a2200373 c 4500 | ||
|---|---|---|---|
| 999 |
_c142621 _d142621 |
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| 003 | ES-MaIEF | ||
| 005 | 20200916110633.0 | ||
| 007 | ta | ||
| 008 | 190319t2020 sp |||||o|||| 00| 0 eng d | ||
| 017 | _ata | ||
| 024 | _a188-20-001-5 | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 245 |
_aJoint taxation in Spain and its effects on social welfare _ba microsimulation analysis _c Nuria Badenes Plá, Patricia Blanco Palmero, Borja Gambau-Suelves, María Navas Román, Noemí Villazán Pellejero _hElectrónico |
||
| 260 |
_aMadrid _bInstituto de Estudios Fiscales [IEF] _c2020 |
||
| 300 | _a17 p | ||
| 490 |
_aIEF Papeles de Trabajo ; _v1/2020 |
||
| 500 | _aResumen. | ||
| 500 | _aAnexo. | ||
| 504 | _aBibliografía. | ||
| 520 | _aThis work focuses on the study of the effects on social welfare generated by the scheme of joint taxation of the Spanish Personal Income Tax (PIT), whose peculiarity, linked to its condition of optionality allows the minimization of households’ tax bill. Different scenarios are simulated using the tax-benefit microsimulator of the European Commission –EUROMOD– with data from the Survey on Income and Living Conditions corresponding to 2016. In order to measure the welfare, the PIT in force is taken as reference and then it is compared with two alternatives, one, in which the families that currently can opt for this system are forced to pay jointly, and another, in which the only taxation scheme was individual. The results show that the Spanish system is revealed as a generator of additional welfare linked both to the circumstance of allowing an option to families, as well as to the fact of designing a specific system of joint taxation. In addition, it is shown that the policy recommendations would be different if only the study of ine-quality had been considered, since the net income gains of the current system offset the possible improve-ments in inequality of the simulated alternatives. Our results, therefore, also reinforce the convenience of adopting an approach that simultaneously considers efficiency and equity. | ||
| 650 | 4 |
_950199 _aIMPUESTO SOBRE LA RENTA DE LAS PERSONAS FISICAS |
|
| 650 | 4 |
_aDECLARACIONES CONJUNTAS _952226 |
|
| 650 | 4 |
_aBIENESTAR SOCIAL _933421 |
|
| 650 | 4 |
_aESPAÑA _947776 |
|
| 650 | 4 |
_aMODELOS DE SIMULACIÓN _947773 |
|
| 700 | 1 |
_92975 _aBadenes Plá, Nuria |
|
| 700 | 1 |
_968268 _aBlanco Palmero, Patricia |
|
| 700 | 1 |
_965958 _aGambau Suelves, Borja |
|
| 700 | 1 |
_965173 _aNavas Román, María del Valle |
|
| 700 | 1 |
_968269 _aVillazán Pellejero, Noemí |
|
| 856 | _uhttps://www.ief.es/docs/destacados/publicaciones/papeles_trabajo/2020_01.pdf | ||
| 942 | _cRE | ||