This article presents a new type of welfare-improving tax reform model aimed at simultaneously achieving simplification and decentralization of the personal income tax. This model is based on the results of Pfähler and Dardanoni and Lambert and comprises two elements. The first one is the...

This paper is an empirical sequel to our previous theoretical analysis of the relationship between tax decentralisation and economic growth. Taking such theoretical work as a point of departure, we ask whether the process of fiscal decentralisation experienced by the Spanish economy since the...

This article analyses the workings of the new Spanish system of intergovernmental transfers, which has been in operation since 2009, and compares its expected effects with those of the model that was in force until 2008. The paper considers the effects of the new model at the base year of...

This paper is an empirical sequel to our previous theoretical analysis of the relationship between tax decentralisation and economic growth. Taking such theoretical work as a point of departure, we ask whether the process of fiscal decentralisation experienced by the Spanish economy since the...

The aim of this article is to identify the variables affecting the decision to make contributions to personal pension plans and the amount of such contributions. For this purpose, we specify and estimate a Tobit model for a sample based on the 1995 Personal Income Taxpayers Panel prepared by the...