Is the Spanish economy positioned at its optimal progressivity level in personal income tax? This article quantifies … progressivity would be optimal, even though it would involve an efficiency loss. The optimal reform of the tax schedule would reduce … wealth and income inequality at the cost of negative effects on capital, labor, and output. Finally, these theoretical …

This paper discusses how the structure of the tax system affects its progressivity. It suggests a measure of … other progressivity measures, the paper (i) documents a decline in progressivity over the last decades and (ii) examines the … relationship between progressivity and economic growth. Regressions do not reveal a significant impact of progressivity on growth …