The comparison of the new temporary personal income tax burden with that of other countries made by the high school Juan de Mariana, also shows a core topic to assess whether, at least, it serves to comply with its main goal of collecting more to reduce the public deficit.

And the fact is that by putting Spaniards at the level of Sweden in rates, and without its services -as the study expresses-, in addition to the possible "injustice" that this may entail, it takes us to the cultural problem of "tolerance to fraud" that exists in Spain. This may give rise, although I cannot predict to what extent, to "expel" income to the underground economies.

But also, perhaps above all, to lawful tax planning, consisting of not carrying out the taxable event or doing so, legally, as and when it is convenient. Let us not forget that the tax gap between companies -from 20%- and individuals -up to 56%- is increasing, or that savings income can be relocated territorially -some, as pointed out in the published document- or temporarily deferred -since the day after the increase, financial products offering to pay the income on January 1, 2014 to avoid surcharges have been announced-.

However, in addition to raising doubts about "fairness", it may also raise doubts about its additional revenue-raising capacity. It may even have the opposite effect, due to the above and to the decrease in income available that may affect indirect tax collection.

It seems more like a calculation formula for the configuration of budget where, "on paper", the pension accounts fit, and then it will be seen what happens with its execution...