Figure 3.
The image displays a box plot visualising different tax related deductions and exemptions, labelled along the horizontal axis. The categories include deductions from taxable base, deductions from income, deductions from tax liability, exclusion from autonomous taxation, permanent tax exemptions, temporary tax exemptions, and tax rate reductions. The vertical axis represents amounts in millions of euros, ranging from zero to one thousand. Each box plot illustrates the distribution within each category, showing median values, quartiles, and potential outliers. The layout allows comparison between categories, with boxes oriented horizontally to support readability of the category labels.Boxplot of annual tax benefit values by category – Distribution of Tax Benefit Amounts by Deduction Type (2013–2023)
Source: Authors’ own work