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Title: Estimation of the tax burden on the average labor income in Spain

Authors: Yasmina Pradillo Monteagudo

DOI: Not found

Abstract:
Due to the social context in Spain in the aftermath of the financial and economic crisis which started in 2008 and has lasted until the present time, this paper analyses the fiscal burden on the average income salary. The profile of the average salaried employee is defined as the person who, regardless his/her nationality, sex and age, has got an employment and contributes to State's revenues according to the salary obtained. One of the main findings of this research is that the present Spanish fiscal system is highly regressive, which as a result imposes a relative higher fiscal burden on those employees receiving lower wages.

Keywords: Not found


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