In this paper, we analyse the income distributions in 40 Spanish cities at the neighborhood level using tax data for the 2013–2018 period recently published by the national Tax Agency. To accomplish this, we use several inequality indicators, including the Gini coefficient and the Theil index, whose decomposition allows us to examine the level of segregation of the municipalities in the sample in depth. Our results reveal that the period immediately following the last economic crisis was characterized by an increased income concentration at the top of the distribution, which was mainly due to rising differences within the districts of each city, and by an incipient trend towards greater segregation by income level in the cities under analysis. Moreover, there are significant differences in inequality in the urban centres studied that are not necessarily attributable to the size of their population. Finally, over the period under review, the dependence on labour income and the tax burden were further reduced in the wealthiest districts.

在本文中，我们使用国家税务局最近发布的 2013-2018 年期间的税收数据分析了 40 个西班牙城市的社区级收入分布。为了实现这一点，我们使用了几个不平等指标，包括基尼系数和泰尔指数，它们的分解使我们能够深入检查样本中城市的隔离水平。我们的研究结果表明，紧接上次经济危机之后的时期的特点是收入分布顶端的收入集中度增加，这主要是由于每个城市地区内的差异不断扩大，以及收入分化加剧的初期趋势所分析城市的水平。而且，所研究的城市中心的不平等程度存在显着差异，这不一定归因于其人口规模。最后，在回顾期内，最富裕地区对劳动力收入的依赖和税收负担进一步降低。