Abstract:

In this paper we will analyse the impact of the 2015 personal income tax reform. To do so, using as a basis the data for 2010 contained in the Panel of Personal Income Tax Filers 1999-2010, we will carry out two microsimulation exercises, in which we will settle, for all the observations in the sample, the Personal Income Tax for 2014 and 2015 respectively on the basis of the legislation in force in each tax year. Once the simulations have been completed, we will present the main comparative results in order to evaluate the changes, and finally we will carry out an additional analysis of the distributional effects of the 2015 reform, which will provide us with a more complete view of the reform. In short, we want to assess the effect that the 2015 reform will have on tax collection, progressivity, inequality or the redistributive capacity of the tax.

Reference:

LLavador, M.; Fuenmayor, A. (2015): Microsimulación de políticas impositivas: la(s) reforma(s) del IRPF 2015, Rect@, Revista electrónica de comunicaciones y trabajos de ASEPUMA, 16(1), pp. 27-41.