Reform of the Personal Income Tax in Spain: Effects on Internal Mobility of the Unemployed

Chapela, Jorge González; Ortega-Lapiedra, Raquel

doi:10.1007/s10834-020-09682-z

Cited by 2 publications

(1 citation statement)

References 31 publications

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“…Recent family economics researchers have also shown interest in specific tax policies aimed at improving the welfare of families in need. For instance, González-Chapela and Ortega-Lapiedra ( 2021 ) studied whether Spain’s Reduction for Geographic Mobility income tax incentive actually fulfilled its policy objective by promoting internal mobility of the unemployed. Despite spending millions of euros on this tax expenditure measure, the reform’s effectiveness was assessed to be minor at best.…”

Section: Literature On Personal Income Tax Deductionsmentioning

confidence: 99%

Which Families Benefited from the Recent Personal Income Tax Reform in Taiwan: Evidence from the Administrative Data

Chou

2021

J Fam Econ Iss

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This paper examines the changes in vertical equity across different types of tax filing families during the span of a series of drastic personal income tax reforms in Taiwan. The newly enacted 2016 Taxpayer Rights Protection Act has brought unprecedented challenges to the tax authority’s distributional goal and revenue stability. Utilizing the administrative tax return data collected by the Ministry of Finance’s Fiscal Information Agency between 2016 and 2018, we show that while the income tax has contributed to improving equality in income distribution, the effects, however, were limited and even declined slightly in recent years. We also found that distributions of tax benefits are generally regressive, especially among itemized and special deductions. It is also shown that the personal exemption and the adjustments of basic living expenses provided comparably more relief to households with dependents than to those claiming no dependents. According to our two-parameter metric encompassing the usage rates and the tax-benefit distributions for each deduction, we found that itemized deductions and special deductions, in general, are regressive. Specifically, we calculate and compare different representative families’ tax payments before and after the reform. While the tax reform has helped reduce many tax-filing families’ tax liabilities, most tax benefits generated from the expansion of exemptions and deductions would likely be enjoyed by families with higher incomes. In a broader reform-minded context, the analysis cautions the tax authority in Taiwan and equity pursuing policy makers in other countries not to prioritize an overarching short-term equity goal over long-term revenue stabilization. Phasing out or capping some of the itemized deductions such as donations and special deductions related to discretionary purchasing decisions looks to be a promising reform path toward improving equity and restoring revenue stability.

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Section: Literature On Personal Income Tax Deductionsmentioning

confidence: 99%

Which Families Benefited from the Recent Personal Income Tax Reform in Taiwan: Evidence from the Administrative Data

Chou

2021

J Fam Econ Iss

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Accessibility potential as a growth impulse for medium-sized centers between cores of metropolitan regions

Ramms¹,

Wedemeier

2022

Standort

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ZusammenfassungDie Entwicklung der Teilräume von Metropolregionen fällt heterogen aus. Während die Kernstädte, ihr engerer Verflechtungsraum mit weiteren Bevölkerungszuwächsen rechnen können, müssen sich vor allem die Zwischenlagen auf weitere Wachstumsveränderungen einstellen. Der Artikel beschreibt diese Lage von Mittelzentren zwischen Metropolregionen und deren Bedeutung als Impulsgeber für das demografische und wirtschaftliche Wachstum. Anhand von Standorten der norddeutschen Metropolregionen Hamburg, Nordwest (Bremen-Oldenburg) sowie Hannover-Braunschweig-Göttingen-Wolfsburg werden Erreichbarkeitspotenziale berechnet, um die relative Zentralität von Mittelzentren zu beschreiben. Die Mittelzentren weisen dabei teilweise eine höhere Zentralität auf als die Metropolregionen selbst und tragen zur Stabilisierung der regionalen Entwicklung in den Zwischenräumen bei. Aus dieser Beobachtung lassen sich drei Schlussfolgerungen ableiten: Erstens, dass es teilweise zu Konzentrationsprozessen innerhalb der ländlich-liegenden Gemeinden und Städte kommen kann. Zweitens, dass es eine Notwendigkeit für die Flexibilisierung des Zentrale-Orte-Konzepts gibt und drittens, dass der räumlichen Planung in Zusammenarbeit mit der Regionalpolitik eine wichtige Rolle zukommt, um diese Zentren zu stärken.

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Reform of the Personal Income Tax in Spain: Effects on Internal Mobility of the Unemployed

Cited by 2 publications

References 31 publications

Which Families Benefited from the Recent Personal Income Tax Reform in Taiwan: Evidence from the Administrative Data

Which Families Benefited from the Recent Personal Income Tax Reform in Taiwan: Evidence from the Administrative Data

Accessibility potential as a growth impulse for medium-sized centers between cores of metropolitan regions

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