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 show that the effectiveness of redistribution policy is tied to how much inflation it generates, and thereby to … effects of the CARES Act in a COVID recession. We find that transfer multipliers are larger, and that moreover, redistribution …

. It shows the main point of view on public fiscal policy especially in the case of personal income tax and creates a …, the last part of the work is a study on fiscal level and tax system structures and economic growth. In this part the … authors checks two points of view on taxation. The first is that a low level tax burden is conducive to economic growth, and …

clarifies the aspects of taxes that should be considered in an optimal tax system construction. These include solutions which … stimulate taxpayer behavior, the economically and socially oriented objectives of taxation, and guides needed for tax … equalization. The conclusions are focused on the tax rates in personal and corporate income tax and their influence on economic …

not a result of macro design but the structure of the social safety net and the taxation system. The participation tax is …