Can the Spanish government generate more tax revenue by making personal income taxes more progressive? To answer this question, we build a life-cycle economy with uninsurable labor productivity risk and endogenous labor supply. Individuals face progressive taxes on labor and capital incomes and...

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 available data, 2015 for individuals and 2013 for households, but also...

We examine the contribution to labor productivity growth in the manufacturing sector of investment in different intangible asset categories-computerized information, innovative property, and economic competencies-for a set of 18 European countries between 1995 and 2017, as well as whether this...