Zaragoza, España
The aim of this paper is to explain the main aspects of the "Observatory on the distribution of taxes and benefits among Spanish households", which FEDEA has been preparing and publishing since 2016. We describe the databases used, the taxes and benefits considered and the methodology employed to allocate them to households. For illustrative purposes, the results obtained for 2021 are presented in some detail and compared with those achieved for the period 2017-2021.
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