Income mobility in Spain between 1999 and 2008: evidence from tax data

• Autores: María Gil Izquierdo, Fidel Picos Sánchez
• Localización: XXI Encuentro Economía Pública, 2014, pág. 76
• Idioma: inglés
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• Resumen

  • The aim of this paper is to analyse income mobility in Spain using the Spanish PIT Return Panel (1999-2008). Although the use of tax records for income mobility analysis is quite common in other countries, almost all of the mobility studies in Spain have used survey data. Tax data have some drawbacks, but they have the advantage of providing more accurate measures of income and high representativity for high income earners. The preliminary results show lower mobility than in previous studies, although further research should be carried out to identify the possible effects of methodological choices and differences in data characteristics that can affect the results.