Míguez, Santiago Díaz de Sarralde; Carbonell, Jesús … - Instituto de Estudios Fiscales, Ministerio de Economía …
In this paper we consider the standard set of instruments used in the evaluation of Fiscal System Reforms in terms of progressivity and redistribution. In this context we develop some critics (and options) on the interpretation of the results when both the revenue and the progressivity of the...