Durante los últimos 20 años, el sistema redistributivo español ha sufrido grandes cambios. En 1999, el Partido Popular introdujo una nueva Ley y el debate académico y político sobre sus efectos sobre la igualdad y la eficiencia aún está abierto. En el presente trabajo pretendemos analizar...

In Del Río and Ruiz-Castillo (2000) a new concept of intermediate inequality between the absolute and relative concept was proposed, and empirical procedures for a welfare analysis à la Shorrocks (1983) were developed. The aim of this paper is to use this methodology to difine a new concept,...

This paper makes a quantitative assessment of possible reforms to the Chilean tax system. The simulations are based on a recursive dynamic computable general equilibrium model that is calibrated with the input-output matrix 2003. For each scenario is considered a cut effective rate of value...