Badenes Plá, Nuria; Blanco Palmero, Patricia; … - 2020
Spanish Personal Income Tax (PIT), whose peculiarity linked to its condition of optionality, allows the minimization of … - with data from the Survey on Income and Living Conditions corresponding to 2016. In order to measure the welfare, the … income gains of the current system offset the possible improvements in inequality of the simulated alternatives. Our results …