In recent years, personal income tax collection has shown strong dynamism. Part of this increase is due to household income growth, while another part is due to the “fiscal drag” effect, which results in an increase in average effective rates when the parameters that determine the tax...

This paper provides an update for 2019 on the parametric function estimates of Spanish personal income tax carried out by García-Miralles, Guner and Ramos (2019), which pertained to 2015 for individual taxpayers and to 2013 for households. Thus, the new estimates summarise personal income tax...