Serrano-Puente, Darío - In: SERIEs : Journal of the Spanish Economic Association 11 (2020) 4, pp. 407-455
Is the Spanish economy positioned at its optimal progressivity level in personal income tax? This article quantifies … wealth and income inequality at the cost of negative effects on capital, labor, and output. Finally, these theoretical … results are evaluated using tax microdata and describe a current scenario where the income-top households typically face …