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La inequidad horizontal y la redistribución vertical en el Impuesto sobre la Renta de las Personas Físicas: Un análisis de robustez

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Author Info

  • Irene Perrote

    ()
    (Universidad Europea de Madrid)

  • Juan Gabriel Rodríguez

    ()
    (Universidad Rey Juan Carlos de Madrid)

  • Rafael Salas

    ()
    (Universidad Complutense de Madrid)

Abstract

En este trabajo se descompone el efecto redistributivo del sistema fiscal en su componente vertical y horizontal por medio de la estimación no paramétrica siguiendo la metodología de Perrote et al. (2001) y Rodríguez y Salas (2001). La base de datos utilizada es el panel de declarantes del Impuesto sobre la Renta de las Personas Físicas del Instituto de Estudios Fiscales para los años 1990 a 1994. Esta metodología nos permite realizar un ejercicio de robustez de los resultados obtenidos con respecto a un conjunto de índices alternativos. Además, estos resultados se comparan con los que se obtendrían con otras descomposiciones existentes en la literatura (Aronson et al., 1994 y Lambert y Ramos, 1997). Classification-JEL : H23, D63, D31 y C14.

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Bibliographic Info

Article provided by IEF in its journal Hacienda Pública Española/Revista de Economía Pública.

Volume (Year): 166 (2003)
Issue (Month): 3 (September)
Pages: 49-60

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Handle: RePEc:hpe:journl:y:2003:v:166:i:3:p:49-60

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Keywords: . Redistribución vertical; Inequidad horizontal y estimación no paramétrica.;

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  1. Coulter, Fiona A E & Cowell, Frank A & Jenkins, Stephen P, 1992. "Differences in Needs and Assessment of Income Distributions," Bulletin of Economic Research, Wiley Blackwell, vol. 44(2), pages 77-124, April.
  2. Lambert, P & Ramos, X, 1995. "Vertical redistribution and horizontal inequity," IFS Working Papers W95/01, Institute for Fiscal Studies.
  3. Feldstein, Martin, 1976. "On the theory of tax reform," Journal of Public Economics, Elsevier, vol. 6(1-2), pages 77-104.
  4. Dasgupta, Partha & Sen, Amartya & Starrett, David, 1973. "Notes on the measurement of inequality," Journal of Economic Theory, Elsevier, vol. 6(2), pages 180-187, April.
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