Equidad en la imposiciónredistribución y bienestar social
ISSN: 0210-9107
Year of publication: 2001
Issue: 87
Pages: 128-143
Type: Article
More publications in: Papeles de economía española
Abstract
In this paper we review thecurrent state of taxation theory on the question of fairness, with a presentation of the main theoretical results on progressivity, redistribution and social welfare. In addition, the article includes an empirical study in which the Spanish Personal Income Tax is assessed from these theoretical postulates for the period 1982-1998, as well as its recent reform in force since 1999.