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La influencia de la deducción por descendientes en el tamaño de la familia. Un ejercicio con microdatos para España

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Author Info
Jaime Vallés Giménez (Facultad de Económicas de Zaragoza)
Anabel Zárate Marco (Escuela de Estudios Empresariales de Zaragoza)
Abstract

En este trabajo analizamos la relación que puede existir entre la deducción por descendientes contemplada en el IRPF y la elección del tamaño familiar de las mujeres en edad fértil, con objeto de extraer alguna conclusión sobre la efectividad de dicha deducción para elevar la natalidad. Para ello, utilizando el PHOGUE, hemos estimado un modelo ordenado jerarquizado y un modelo censurado. Los resultados muestran que la deducción por descendientes, junto con otras variables, resulta relevante en la explicación del tamaño familiar, si bien, el efecto de la deducción sobre la endógena es modesto. A pesar de ello, la facilidad y rapidez con que se actúa sobre las variables fiscales, frente a otros aspectos como los culturales, puede apoyar la actuación del Sector Público a través de este instrumento para estimular la natalidad, especialmente si se diseña una estrategia que concentre los potenciales recursos adicionales en la deducción por el segundo descendiente.

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

Volume (Year): 175 (2005)
Issue (Month): 4 (december)
Pages: 61-101
Download reference. The following formats are available: HTML (with abstract), plain text (with abstract), BibTeX, RIS (EndNote, RefMan, ProCite), ReDIF
Handle: RePEc:hpe:journl:y:2005:v:175:i:4:p:61-101

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Related research
Keywords: deducción marginal relativa por descendientes; tamaño familiar; probabilidad.;

Find related papers by JEL classification:
H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household

References listed on IDEAS
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  4. Handa, Sudhanshu, 2000. "The Impact of Education, Income, and Mortality on Fertility in Jamaica," World Development, Elsevier, vol. 28(1), pages 173-186, January. [Downloadable!] (restricted)
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  7. Michael, Robert T, 1973. "Education and the Derived Demand for Children," Journal of Political Economy, University of Chicago Press, vol. 81(2), pages S128-64, Part II, . [Downloadable!] (restricted)
  8. Georgellis, Yannis & Wall, Howard J, 1992. "The Fertility Effect of Dependent Tax Exemptions: Estimates for the United States," Applied Economics, Taylor and Francis Journals, vol. 24(10), pages 1139-45, October.
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  11. Masih, Abul M M & Masih, Rumi, 2000. "The Dynamics of Fertility, Family Planning and Female Education in a Developing Economy," Applied Economics, Taylor and Francis Journals, vol. 32(12), pages 1617-27, October. [Downloadable!] (restricted)
  12. Cigno, Alessandro, 1986. "Fertility and the Tax-Benefit System: A Reconsideration of the Theory of Family Taxation," Economic Journal, Royal Economic Society, vol. 96(384), pages 1035-51, December. [Downloadable!] (restricted)
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