documento electrónico

Inglés

Documentos de Trabajo - CIAT

2025

ISSN: 2223-0920

25 p

1. Introduction 2. The situation of tax benefits in Spain 3. Methodology to be Used 4. Results

This article analyzes the degree of progressivity and redistribution of four major tax benefits (tax expenditures) in Spain's personal income tax system—joint taxation, contributions to social security schemes, rental income, and charitable donations. In addition to conventional methodologies (Kakwani; Reynolds-Smolensky), the study employs "distance-level" redistribution and progressivity indices, which help overcome interpretative limitations arising from changes in tax revenue.