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Laura Lehtonen

De Nederlandsche Bank

SCHOLARLY PAPERS

4

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Scholarly Papers (4)

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1.

Fiscal Drag in Theory and in Practice: A European Perspective

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Fiscal Drag in Theory and in Practice: A European Perspective

ECB Working Paper No. 2025/3136
Number of pages: 113 Posted: 10 Oct 2025
Esteban García-Miralles, Maximilian Freier, Sara Riscado, Chrysa Leventi, Alberto Mazzon, Glenn Abela, Laura Boyd, Baiba Brusbārde, Marion Cochard, David Cornille, Emanuele Dicarlo, Ian Debattista, Mar Delgado-Téllez, Mar Delgado-Téllez, Mathias Dolls, Ludmila Fadejeva, Maria Flevotomou, Florian Henne, Alena Bachleitner, Viktor Jászberényi-Király, Max Lay, Laura Lehtonen, Mauro Mastrogiacomo, Tara McIndoe Calder, Mathias Moeser, Martin Nevický, Andreas Peichl, Myroslav Pidkuyko, Mojca Roter, Frederique Savignac, Andreja Strojan Kastelec, Vaidotas Tuzikas, Nikos Ventouris and Lara Wemans
Banco de España, European Central Bank (ECB), Bank of Portugal, Joint Research Center of the European Commission, Joint Research Center of the European Commission, Central Bank of Malta, Central Bank of Ireland, Latvijas Banka, Banque de France, National Bank of Belgium, Bank of Italy, Central Bank of Malta, Banco de EspañaBanco de España, - Ifo Institute, Latvijas Banka, Bank of Greece, Banque Centrale du Luxembourg, Office of the Fiscal Advisory Council, Magyar Nemzeti Bank, - Ifo Institute, De Nederlandsche Bank, De Nederlansdche Bank (DNB), Central Bank of Ireland, Oesterreichische Nationalbank (OeNB), National Bank of Slovakia, CESifo (Center for Economic Studies and Ifo Institute), Banco de España, Bank of Slovenia, Banque de France, Bank of Slovenia, Bank of Lithuania, Bank of Greece - Economic Research Department and Bank of Portugal
Downloads 107 (658,807)

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bracket creep, indexation, inflation, personal income tax

Fiscal Drag in Theory and in Practice: A European Perspective

CESifo Working Paper No. 12192
Number of pages: 113 Posted: 17 Oct 2025
Esteban García-Miralles, Maximilian Freier, Sara Riscado, Chrysa Leventi, Alberto Mazzon, Glenn Abela, Laura Boyd, Baiba Brusbārde, Marion Cochard, David Cornille, Emanuele Dicarlo, Ian Debattista, Mar Delgado Téllez, Mathias Dolls, Ludmila Fadejeva, Maria Flevotomou, Florian Henne, Alena Harrer-Bachleitner, Viktor Jászberényi-Király, Max Lay, Laura Lehtonen, Mauro Mastrogiacomo, Tara McIndoe Calder, Mathias Moeser, Martin Nevický, Andreas Peichl, Myroslav Pidkuyko, Mojca Roter, Frederique Savignac, Andreja Strojan Kastelec, Vaidotas Tuzikas, Nikos Ventouris and Lara Wemans
Banco de España, European Central Bank (ECB), Bank of Portugal, Joint Research Center of the European Commission, Joint Research Center of the European Commission, Central Bank of Malta, Central Bank of Ireland, Latvijas Banka, Banque de France, National Bank of Belgium, Bank of Italy, Central Bank of Malta, Banco de España, - Ifo Institute, Latvijas Banka, Bank of Greece, Banque Centrale du Luxembourg, Office of the Austrian Fiscal Council, Magyar Nemzeti Bank, - Ifo Institute, De Nederlandsche Bank, De Nederlansdche Bank (DNB), Central Bank of Ireland, Oesterreichische Nationalbank (OeNB), National Bank of Slovakia, CESifo (Center for Economic Studies and Ifo Institute), Banco de España, Bank of Slovenia, Banque de France, Banka Slovenije, Bank of Lithuania, Bank of Greece - Economic Research Department and Bank of Portugal
Downloads 67 (912,349)

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Personal income tax, inflation, indexation, bracket creep

2.

Fiscal Drag in Theory and Practice: A European Perspective

NBB WP No. 483
Number of pages: 118 Posted: 18 Dec 2025
Esteban García-Miralles, Maximilian Freier, Sara Riscado, Alberto Mazzon, Glenn Abela, Laura Boyd, Baiba Brusbārde, Marion Cochard, David Cornille, Emanuele Dicarlo, Ian Debattista, Mar Delgado-Téllez, Mar Delgado-Téllez, Mathias Dolls, Ludmila Fadejeva, Maria Flevotomou, Florian Henne, Alena Harrer-Bachleitner, Viktor Jászberényi-Király, Max Lay, Laura Lehtonen, Mauro Mastrogiacomo, Tara McIndoe Calder, Mathias Moeser, Martin Nevický, Andreas Peichl, Myroslav Pidkuyko, Mojca Roter, Frederique Savignac, Andreja Strojan Kastelec, Vaidotas Tuzikas, Nikos Ventouris and Lara Wemans
Banco de España, European Central Bank (ECB), Bank of Portugal, Joint Research Center of the European Commission, Central Bank of Malta, Central Bank of Ireland, Latvijas Banka, Banque de France, National Bank of Belgium, Bank of Italy, Central Bank of Malta, Banco de EspañaBanco de España, - Ifo Institute, Latvijas Banka, Bank of Greece, Banque Centrale du Luxembourg, Office of the Austrian Fiscal Council, Magyar Nemzeti Bank, - Ifo Institute, De Nederlandsche Bank, VU University Amsterdam, Central Bank of Ireland, Oesterreichische Nationalbank (OeNB), National Bank of Slovakia, CESifo (Center for Economic Studies and Ifo Institute), Banco de España, Bank of Slovenia, Banque de France, Banka Slovenije, Bank of Lithuania, Bank of Greece - Economic Research Department and Bank of Portugal
Downloads 65 (916,100)

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personal income tax, inflation, indexation, bracket creep

3.

Fiscal Drag In Theory And In Practice: A European Perspective

Banco de Espana Working Paper No. 2545
Number of pages: 58 Posted: 31 Mar 2026 Last Revised: 14 Apr 2026
Esteban García-Miralles, Maximilian Freier, Sara Riscado, Chrysa Leventi, Alberto Mazzon, Glenn Abela, Laura Boyd, Baiba Brusbārde, Marion Cochard, David Cornille, Emanuele Dicarlo, Ian Debattista, Mar Delgado-Téllez, Mar Delgado-Téllez, Mathias Dolls, Ludmila Fadejeva, Maria Flevotomou, Florian Henne, Alena Harrer-Bachleitner, Viktor Jászberényi-Király, Laura Lehtonen, Mauro Mastrogiacomo, Tara McIndoe Calder, Mathias Moeser, Martin Nevický, Andreas Peichl, Max Lay, Myroslav Pidkuyko, Mojca Roter, Frederique Savignac, Andreja Strojan Kastelec, Vaidotas Tuzikas, Nikos Ventouris and Lara Wemans
Banco de España, European Central Bank (ECB), Bank of Portugal, Joint Research Center of the European Commission, Joint Research Center of the European Commission, Central Bank of Malta, Central Bank of Ireland, Latvijas Banka, Banque de France, National Bank of Belgium, Bank of Italy, Central Bank of Malta, Banco de EspañaBanco de España, - Ifo Institute, Latvijas Banka, Bank of Greece, Banque Centrale du Luxembourg, Office of the Austrian Fiscal Council, Magyar Nemzeti Bank, De Nederlandsche Bank, VU University Amsterdam, Central Bank of Ireland, Oesterreichische Nationalbank (OeNB), National Bank of Slovakia, CESifo (Center for Economic Studies and Ifo Institute), - Ifo Institute, Banco de España, Bank of Slovenia, Banque de France, Banka Slovenije, Bank of Lithuania, Bank of Greece - Economic Research Department and Bank of Portugal
Downloads 26 (1,372,601)

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4.

Fiscal Drag in Theory and in Practice: a European Perspective

Number of pages: 116 Posted: 06 Oct 2025
Esteban García-Miralles, Maximilian Freier, Sara Riscado, Chrysa Leventi, Alberto Mazzoni, Glenn Abela, Laura Boyd, Baiba Brusbārde, Marion Cochard, David Cornille, Emanuele Dicarlo, Ian Debattista, Mar Delgado-Téllez, Mar Delgado-Téllez, Mathias Dolls, Ludmila Fadejeva, Maria Flevotomou, Florian Henne, Alena Harrer-Bachleitner, Viktor Jaszberenyi-Kiraly, Max Lay, Laura Lehtonen, Mauro Mastrogiacomo, Tara McIndoe Calder, Mathias Moeser, Martin Nevický, Andreas Peichl, Myroslav Pidkuyko, Mojca Roter, Frederique Savignac, Andreja Strojan Kastelec, Vaidotas Tuzikas, Nikos Ventouris and Lara Wemans
Banco de España, European Central Bank (ECB), Bank of Portugal, Joint Research Center of the European Commission, Catholic University of Milan, Central Bank of Malta, Central Bank of Ireland, Latvijas Banka, Banque de France, National Bank of Belgium, Bank of Italy, affiliation not provided to SSRN, Banco de EspañaBanco de España, - Ifo Institute, Latvijas Banka, Bank of Greece, Banque Centrale du Luxembourg, Office of the Austrian Fiscal Council, affiliation not provided to SSRN, - Ifo Institute, De Nederlandsche Bank, VU University Amsterdam, Central Bank of Ireland, Oesterreichische Nationalbank (OeNB), National Bank of Slovakia, CESifo (Center for Economic Studies and Ifo Institute), Banco de España, Bank of Slovenia, Banque de France, Banka Slovenije, Bank of Lithuania, Bank of Greece - Economic Research Department and affiliation not provided to SSRN
Downloads 24 (1,399,036)

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Personal income tax, Inflation, Indexation, Bracket creep