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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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Bibliographic 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

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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.;

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References

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  1. Winegarden, Calman R, 1984. "Women's Fertility, Market Work and Marital Status: A Test of the New Household Economics with International Data," Economica, London School of Economics and Political Science, vol. 51(204), pages 447-56, November.
  2. 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, .
  3. Barmby, T & Cigno, A, 1990. "A Sequential Probability Model of Fertility Patterns," Journal of Population Economics, Springer, vol. 3(1), pages 31-51, April.
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  7. Schultz, T Paul, 1969. "An Economic Model of Family Planning and Fertility," Journal of Political Economy, University of Chicago Press, vol. 77(2), pages 153-80, March/Apr.
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  10. Handa, Sudhanshu, 2000. "The Impact of Education, Income, and Mortality on Fertility in Jamaica," World Development, Elsevier, vol. 28(1), pages 173-186, January.
  11. Cigno, Alessandro & Ermisch, John, 1989. "A microeconomic analysis of the timing of births," European Economic Review, Elsevier, vol. 33(4), pages 737-760, April.
  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.
  13. Ward, Michael P & Butz, William P, 1980. "Completed Fertility and Its Timing," Journal of Political Economy, University of Chicago Press, vol. 88(5), pages 917-40, October.
  14. Juan Prieto Rodríguez & Santiago Alvarez García, 2002. "Incidencia de la reforma del IRPF sobre la oferta laboral y el bienestar de la familia española," Hacienda Pública Española, IEF, vol. 160(1), pages 121-146, march.
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