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Progresividad y redistribución por fuentes de renta en el IRPF dual

Author

Listed:
  • Carlos Díaz Caro

    (Universidad de Extremadura)

  • Jorge Onrubia Fernández

    (Universidad Complutense de Madrid)

  • Jesús Pérez Mayo

    (Universidad de Extremadura)

Abstract

En este artículo se analizan los efectos sobre la redistribución y la progresividad generados en el nuevo modelo dual de impuesto sobre la renta personal aplicado en España desde 2007. Para ello desarrolla-mos una metodología que descompone la progresividad y el efecto redistributivo en función de los elementos básicos de la estructura del impuesto y de la fuente de renta gravada (trabajo, capital y rentas de actividades económicas). Los resultados empíricos obtenidos a partir de las Muestras anuales de Declarantes de IRPF IEF-AEAT de 2006 y 2007 muestran que el nuevo IRPF dual mejoró la progresividad global, si bien el coste recaudatorio de la reforma condujo a una pérdida en su poder redistributivo. Además, la reforma originó cambios en las aportaciones a la progresividad de los distintos elementos de la estructura del impuesto, aunque limitados entre fuentes. El peso relativo de las fuentes de renta y su influencia en los tipos medios efectivos resulta fundamental para explicar estos resultados Clasificación JEL: D31, H23, H24

Suggested Citation

  • Carlos Díaz Caro & Jorge Onrubia Fernández & Jesús Pérez Mayo, 2013. "Progresividad y redistribución por fuentes de renta en el IRPF dual," Hacienda Pública Española / Review of Public Economics, IEF, vol. 206(3), pages 57-87, September.
    • Handle: RePEc:hpe:journl:y:2013:v:206:i:3:p:57-87
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    References listed on IDEAS

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    Cited by:

    1. Carlos Díaz Caro & Jorge Onrubia Fernández, 2014. "Inequidad horizontal en el IRPF dual espanol," Studies on the Spanish Economy eee2014-08, FEDEA.
    2. Francisco J. Goerlich, 2020. "La Encuesta de Condiciones de Vida: evaluación de los cambios metodológicos en relación a la obtención de los ingresos," Hacienda Pública Española / Review of Public Economics, IEF, vol. 233(2), pages 85-116, June.
    3. Carlos Díaz-Caro & Jorge Onrubia, 2019. "How Did the ‘Dualization’ of the Spanish Income Tax Affect Horizontal Equity? Assessing its Impact Using Copula Functions," Hacienda Pública Española / Review of Public Economics, IEF, vol. 231(4), pages 81-124, December.

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    More about this item

    Keywords

    imposición sobre la renta personal; IRPF; impuesto dual; redistribución; progresividad;
    All these keywords.

    JEL classification:

    • D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

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