Durante los últimos 20 años, el sistema redistributivo español ha sufrido grandes cambios. En 1999, el Partido Popular introdujo una nueva Ley y el debate académico y político sobre sus efectos sobre la igualdad y la eficiencia aún está abierto. En el presente trabajo pretendemos analizar...

In this paper we use the methodology proposed by Bourguignon and Spadaro (2000b) in order to analyze the changes in social preferences on inequality since the introduction of the 1999 reform of the Spanish Income Tax. Our starting point is the observed distribution of household incomes and...

This paper provides evidence about the effects of possible reforms of the Spanish direct redistribution system. We perform an ex-ante evaluation of the impact upon efficiency, income distribution, and polarization of the replacement of the Spanish system with the ones enforced in France, the...

We consider redistributional taxation between people with and without human capital if education is endogenous and if individuals differ in their perceptions about own ability. Those who see their ability as low like redistributive taxation because of the transfers it generates. Those who see...

In this work we explore the impact of alternative tax benefits systems on household welfare. The framework of our analysis is the theory of optimal taxation with the distribution of potential wages replaced by the distribution of household abilities. The latter has been calculated by inversion...

In this work we explore the impact of alternative tax-benefits systems on household welfare. The framework of our analysis is the theory of optimal taxation with the distribution of potential wages replaced by the distribution of household abilities. The latter has been calculated by inversion...

Education can be a filter that solves an assignment problem. We consider what this implies for redistributive taxation in the political process. First we assume that all individuals have undistorted expectations about their abilities. Then we analyse populations in which some group of workers is...