Guner, Nezih; López-Segovia, Javier; Ramos, Roberto - In: SERIEs : Journal of the Spanish Economic Association 11 (2020) 4, pp. 369-406
Can the Spanish government generate more tax revenue by making personal income taxes more progressive? To answer this … progressive taxes on labor and capital incomes and proportional taxes that capture social security, corporate income, and … consumption taxes. Our answer is yes, but not much. A reform that increases labor income taxes for individuals who earn more than …