García Miralles, Esteban; Guner, Nezih; Ramos, Roberto - 2019
macroeconomía y política fiscal. ; In this paper, we use administrative data on tax returns to characterize the distributions of … before and after-tax income, tax liabilities, and tax credits in Spain for individuals and households. We use the most recent … changed since 2002. We also estimate effective tax functions that capture the underlying heterogeneity of the data in a …