consumption expenditure across countries, using widely available data on income and socio-demographic characteristics of … to consume of the top decile (around 50% of their income) and that of the bottom decile (100% of income). Second …, consumption taxes entail a significant rise in the Gini coefficient of income (between 0.01 and 0.04 point), yet of much smaller …

This paper evaluates income distributions in four European countries (Austria, Italy, Spain and Hungary) using two …

income gains of the current system offset the possible improvements in inequality of the simulated alternatives. Our results …This paper focuses on the study of the effects on social welfare generated by the scheme of joint taxation of the … Spanish Personal Income Tax (PIT), whose peculiarity linked to its condition of optionality, allows the minimization of …