Tres ensayos sobre equidad y efciciencia en el IRPF dual español

Résumé

This Thesis aims to analyse the Dual Personal Income Tax effects in Spain. Tax reform was established throughout the 35/2006 Law and it originally introduces a Dual Personal Income Tax in Spain in 2007. To this aim, a separate taxable income split into two bases, with two different tax rates respectively, is developed. This reform allows us to approach the study from a double view. On the one hand, the reform consequences are analysed in terms of equity, both vertical and horizontal. Then, on the other hand, their effects on economic efficiency are studied by considering the taxpayer�s behaviour approach. The empirical analysis uses a microdata database provided by the Institute for Fiscal Studies (IEF) and the State Tax Administration Agency (AEAT) that collects information from income tax returns filed by Spanish taxpayers in 2006 and 2007.The results show an increase in progressivity and horizontal inequality, a decreased in income redistribution and behaviour of taxpayers as a result of the reform and an increased cost efficiency.