I assess the macroeconomic and redistributive effects of tax reforms aimed at increasing tax revenue in Spain. To this … involves doubling the average effective tax rate on labor and business income for all individuals whose income is above a … threshold level. I find that this reform reduces the inequality in after-tax income, wealth, and consumption. However, it …

We evaluate the effectiveness of a more progressive tax scheme in raising government revenues. We develop a life …-cycle economy with heterogeneity and endogenous labor supply. Households face a progressive income tax schedule, mimicking the … Federal Income tax, and flat-rate taxes that capture payroll, state and local taxes and the corporate income tax. We …

-seeking preferences justify heavier taxation of income because this serves to internalise the negative externality that the pursuit of … status imposes on others. In a model where status depends on both income and effort, we show that the optimal corrective tax … function in such a model, and discuss potential implications for optimal income taxation. …

-neutral tax systems on labor supply. We find that working tax credit and gender-based taxation boost it, with the effects of the … tax system: a high tax rate together with tax credits and transfers raise the burden of two-earner households, generating … former being concentrated on low educated women. Conversely, joint taxation implies a drop in the participation rate. …