Fuster, Luisa - In: SERIEs : Journal of the Spanish Economic Association 13 (2022) 4, pp. 613-648
I assess the macroeconomic and redistributive effects of tax reforms aimed at increasing tax revenue in Spain. To this … end, I develop a theory of entrepreneurship that mimics key facts on the wealth and income distribution in Spain. I find … two reforms that raise fiscal pressure in Spain to the average value among countries in the Euro area. The first reform …