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El efecto de los cambios en los tipos marginales sobre la base imponible del IRPF

Author

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  • Joseba Sanmartín Sola

    (Universidad Autónoma de Barcelona)

Abstract

Los cambios en los tipos marginales del impuesto sobre la renta inducen una serie de respuestas en el comportamiento de los contribuyentes. El tamaño conjunto de las mismas determina el efecto de una reforma fiscal sobre la recaudación y el bienestar. El parámetro básico que permite aproximar la magnitud agregada de las respuestas es la elasticidad de la base imponible. Este estudio estima la elasticidad de la base imponible en España, comparando las declaraciones de los mismos contribuyentes antes y después de las reformas en el IRPF introducidas por la Ley de Presupuestos para 1988 y por la Ley de Adaptación de 1989. No se encuentra evidencia de respuesta importante de la base imponible a los cambios en los tipos marginales, puesto que la elasticidad de la base imponible se sitúa en torno a 0,1.

Suggested Citation

  • Joseba Sanmartín Sola, 2007. "El efecto de los cambios en los tipos marginales sobre la base imponible del IRPF," Hacienda Pública Española / Review of Public Economics, IEF, vol. 182(3), pages 9-28, September.
    • Handle: RePEc:hpe:journl:y:2007:v:182:i:3:p:9-28
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    Cited by:

    1. Amadeo Fuenmayor & Rafael Granell & Mauro Mediavilla, 2018. "The effects of separate taxation on labor participation of married couples. An empirical analysis using propensity score," Review of Economics of the Household, Springer, vol. 16(2), pages 541-561, June.

    More about this item

    Keywords

    Impuesto sobre la renta; Respuestas de comportamiento; Elasticidad de la base imponible.;
    All these keywords.

    JEL classification:

    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • 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

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