Codes for "Optimal Progressivity of Personal Income Tax: A General Equilibrium Evaluation for Spain"

These codes produce the results of the corresponding published article.

• Author: Darío Serrano-Puente
• Article published in: SERIEs - Journal of the Spanish Economic Association, vol. 11(4), pp. 407-455
• Published Manuscript
• Original Draft
• Slides
• Google Scholar

The Model

A heterogeneous households general equilibrium model featuring both life cycle and dynastic elements is calibrated to replicate some characteristics of the Spanish economy and used to evaluate potential reforms of the tax system.

</> Coding Languages

• Matlab (95%)
• Stata (5%)

The File Structure

% 1- Calibration file
Serrano2020_Calibration.m  

% 2- Calibration file
Serrano2020_Optimal_Progressivity_Reform.m

% 3- Publication Graphs
Serrano2020_Graphs_Generator.do

% There are 47 subroutines needed for the process in folder:
codes/Subroutines

[!] Data Disclaimer

Due to confidentiality clauses related to the data I use in my work, I cannot provide you with such data as you may suspect. As to the calibration, I can assure you will find some numbers in the literature for many parameters of the model. But income and wealth distributional parameters will require you to have microdata to properly calibrate the model and evaluate the theoretical results with real data.

Contact

If you want to contact me you can reach me here.

License

2020 Darío Serrano-Puente | This code is open for the research community. Please, cite my work accordingly.