The regressivity of worker's social insurance contributions in Spain. Simulation of alternative systems with a view to Europe

Bárbara López Cabrera

https://orcid.org/0009-0006-2117-7018

Spain

Universitat de València

Applied Economics Department

Amadeo Fuenmayor Fernández

https://orcid.org/0000-0002-1485-1792

Spain

Universitat de València

Applied Economics Department

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Accepted: 2026-04-08

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Published: 2026-05-19

DOI: https://doi.org/10.4995/jpeval.2026.23901