We study how taxable income responds to changes in marginal tax rates, using as a main source of identifying variation three large reforms to the Spanish personal income tax implemented in the period 1999-2014. The most reliable estimates of the elasticity of taxable income (ETI) with respect to...

Large immigration flows during the 1995-2007 period increased the weight of foreigners living in Spain to 12 % of the total population. The rapid increase in unemployment associated with the Great Recession and the subsequent European debt crisis, substantially changed migration flows, so that,...

This article analyzes changes in the occupational employment share in Spain for the period 1997 - 2012 and the way particular sociodemographic groups adapt to those changes. There seems to be clear evidence of employment polarization between 1997 and 2012 that accelerates over the recession....