WP-03-2025: Analysis of Progressivity and Redistribution in the Main Tax...
26 Mar 2025
Observatory of fiscal reforms and the strengthening of tax administratio...
20 Mar 2025
Manual for the Control of International Tax Planning: 5.4. Initiatives r...
17 Mar 2025
In this section, you will be able to access information about completed and coming events.
International Meetings
In this section, you will be able to access information about completed and coming events.
International Meetings
The CIAT Permanent Committee on Ethics is a space for the collaborative development of materials, methods, manuals, and techniques designed for the adaptation and use of tax administrations in strengthening their ethics programs. The Committee will produce products that respect and account for the differences between tax administrations in relation to the laws, policies, and rules applicable to specific countries and to their public service workers.
Ángel Cuevas Galindo y Rafael Frutos Vivar / 2025
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.
Ángel Cuevas Galindo y Rafael Frutos Vivar / 2025
En este artículo se analiza el grado de progresividad y redistribución de cuatro de los principales beneficios fiscales (gasto tributario) en el impuesto sobre la renta personal en España (tributación conjunta; aportaciones a previsión social; arrendamientos; donativos), utilizando junto a las técnicas habituales (Kakwani; Reynolds-Smolensky) los índices de redistribución y progresividad “distancia-nivel” que permiten superar las limitaciones interpretativas derivadas de los cambios en la recaudación.Browse through the site without restrictions. Consult and download the contents.
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