Castaner, Juan; Onrubia, Jorge; Paredes, Raquel - In: Applied Economics 36 (2004) 14, pp. 1561-1568
Spain has recently concluded a process of wide-ranging reform of its personal income tax (IRPF), in force since 1992. The new IRPF is applicable from 1999 onward. The aim of this article is to analyse the implications of this tax reform for the distribution of personal income, and additionally...
