Repositorio de producción científica de la Universidad de Sevilla

A generalization of the Pfähler-Lambert decomposition

 

Advanced Search
 
Opened Access A generalization of the Pfähler-Lambert decomposition
Cites
Show item statistics
Icon
Export to
Author: Onrubia Fernández, Jorge
Picos Sánchez, Fidel
Rodado Ruiz, María del Carmen
Date: 2013
Published in: XX Encuentro de Economía Pública, 2013, SevillaEstado del bienestar: sostenibilidad y reformas
ISBN/ISSN: 978-84-695-6945-0
Document type: Presentation
Abstract: The aim of this paper is to provide a generalization of the Pfähler (1990) and Lambert (1989, 2001) decomposition that allows us to overcome some limitations of the original methodology. In particular, our proposal allows avoiding the problem of sequentiality when the tax has several types of deductions or allowances, schedules or tax credits. In addition, our alternative decomposition is adapted to the dual income class of tax structures. Moreover, in order to adapt this methodology to real-world taxes, our alternative includes the re-ranking effects of real taxes, caused by the existence of differentiated treatments based on non-income attributes. This theoretical proposal is illustrated with an empirical analysis for the Spanish Personal Income Tax reform enforced in 2007.
Size: 832.0Kb
Format: PDF

URI: http://hdl.handle.net/11441/30593

This work is under a Creative Commons License: 
Attribution-NonCommercial-NoDerivatives 4.0 Internacional

This item appears in the following Collection(s)