Fuster, Luisa - In: SERIEs : Journal of the Spanish Economic Association 13 (2022) 4, pp. 613-648
threshold level. I find that this reform reduces the inequality in after-tax income, wealth, and consumption. However, it … end, I develop a theory of entrepreneurship that mimics key facts on the wealth and income distribution in Spain. I find … involves doubling the average effective tax rate on labor and business income for all individuals whose income is above a …