García-Miralles, Esteban; Guner, Nezih; Ramos, Roberto - In: SERIEs : Journal of the Spanish Economic Association 10 (2019) 3/4, pp. 439-477
In this paper, we use administrative data on tax returns to characterize the distributions of before- and after-tax income, tax liabilities and tax credits in Spain for individuals and households. We use the most recent available data, 2015 for individuals and 2013 for households, but also...
