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Vivienda y fiscalidad en España: un análisis empírico

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Author Info
Graciela Sanromán (CEMFI y UdelaR)
Abstract

Este trabajo analiza los determinantes de la forma de tenencia de la vivienda habitual y su relación con la estructura tributaria en España, utilizando datos de declaraciones del Impuesto sobre la Renta de las Personas Físicas. Se estiman la decisión de tenencia, la probabilidad de alcanzar ciertos límites legales a las deducciones y el ahorro fiscal asociado a la adquisición de la vivienda. Los resultados muestran que la renta y otras características del agente, tales como su estado civil, son estadísticamente significativas en la decisión de tenencia y se concluye que el sistema fiscal afectaba el importe invertido en vivienda.

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File URL: ftp://ftp.funep.es/InvEcon/paperArchive/Ene2006/v30i1a2.pdf
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Publisher Info
Article provided by Fundación SEPI in its journal Investigaciones Economicas.

Volume (Year): 30 (2006)
Issue (Month): 1 (January)
Pages: 33-54
Download reference. The following formats are available: HTML, plain text, BibTeX, RIS (EndNote), ReDIF
Handle: RePEc:iec:inveco:v:30:y:2006:i:1:p:33-54

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Postal: Investigaciones Economicas Fundación SEPI Quintana, 2 (planta 3) 28008 Madrid Spain
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Related research
Keywords: Demanda de vivienda IRPF análisis empírico

Find related papers by JEL classification:
D12 - Microeconomics - - Household Behavior - - - Consumer Economics: Empirical Analysis
R21 - Urban, Rural, and Regional Economics - - Household Analysis - - - Housing Demand
R31 - Urban, Rural, and Regional Economics - - Production Analysis and Firm Location - - - Housing Supply and Markets

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This page was last updated on 2008-10-7.

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