Antonio De las Heras is an Associate Professor of Applied Economics at the Department of Economics of the University of Cantabria. He has also been Associate Researcher at the Instituto de Estudios Fiscales.
Throughout his academic career, Dr. De las Heras has been interested in the use of fiscal administrative records generated by the Agencia Estatal de la Administración Tributaria (AEAT) for different purposes. First, the estimation of macromagnitudes such as the households’ Gross Disposable Income in regional areas, where the direct application of the National Accounts System offers some difficulties. Later, he focused on the estimation of fiscal income, salary or pension distributions using the information from the AEAT. From these functions, it is possible to obtain different measures of relative inequality and poverty as well as to analyze their evolution both at national level and at regional and municipal level. Likewise, it is possible to measure the effects of fiscal policies on the Social Welfare gains associated to the progressivity of taxation on income and on tax collection.
Dr. De las Heras has published his works in journals such as The Journal of Economic Inequality and Cuadernos de Información Comercial Española. He has presented his research at several professional conferences. He received a bachelor’s degree in Economics from Complutense University (Madrid). Later, he earned his Doctorate in Economics from University of Cantabria.