Se calculan tres indices de progresividad del IRPF en España, para los años 1979 a 1983, y de la imposicion estatal sobre la renta en otros diecisiete paises de la OCDE, para diversos años comprendidos entre 1975 y 1980. Cada indice es una medida sumaria, que pretende reducir a un solo numero...

In recent years, personal income tax collection has shown strong dynamism. Part of this increase is due to household income growth, while another part is due to the “fiscal drag” effect, which results in an increase in average effective rates when the parameters that determine the tax...

This paper provides an update for 2019 on the parametric function estimates of Spanish personal income tax carried out by García-Miralles, Guner and Ramos (2019), which pertained to 2015 for individual taxpayers and to 2013 for households. Thus, the new estimates summarise personal income tax...