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Las deducciones autonómicas en el IRPF: Análisis y alternativas

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  • Amadeo Fuenmayor Fernández
  • Rafael Granell Pérez
  • Francisco J. Higón Tamarit

Abstract

RESUMEN En este trabajo llevamos a cabo un ejercicio de microsimulación para analizar la política autonómica en el IRPF, utilizando la Muestra IRPF 2002 IEF-AEAT. Hasta el momento las Comunidades Autónomas han utilizado las deducciones como instrumento principal para modificar el IRPF. Sin embargo parece que las deducciones autonómicas llevan aparejados elevados costes de diseño, legislativos y administrativos; mientras que sus beneficios afectan poco a pocos contribuyentes. Nuestra hipótesis es que se puede alcanzar un resultado similar con unos costes menores. Para ello hemos considerado dos alternativas, sin duda más sencillas: una ligera reducción de los tipos impositivos de las tarifas autonómicas, y una deducción general que debería instaurar cada Comunidad Autónoma. ABSTRACT We propose a microsimulation exercise using the Muestra IRPF 2002 IEF-AEAT, a sample of Spanish Income Tax Taxpayers. This exercise estimates the importance of income tax policy of Spanish regions, mainly developed through tax credits. Supposedly, this policy implies a significant cost in terms of tax design, legislative process, administrative and compliance costs. Nevertheless, the benefits seem to be scarce and vague. Our hypothesis here is that we can achieve a similar result with fewer costs. We consider two simpler choices: a slight cut in the regional tax rates, and the introduction, by each Autonomous Region, of a general tax credit.

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Bibliographic Info

Article provided by Universidades Públicas de Andalucía in its journal Revista de Estudios Regionales.

Volume (Year): 03 (2009)
Issue (Month): ()
Pages: 209-236

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Handle: RePEc:rer:articu:v:03:y:2009:p:209-236

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Keywords: Financiación pública; Impuestos; Microsimulación; Public finance; Taxes; Microsimulation;

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References

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  1. François Bourguignon & Amedeo Spadaro, 2006. "Microsimulation as a Tool for Evaluating Redistribution Policies," Working Papers 20, ECINEQ, Society for the Study of Economic Inequality.
  2. Santiago Díaz de Sarralde Míguez & Jesús Ruiz-Huerta Carbonell, . "Assessing Tax Reforms. Critical Comments And A Proposal: The Level And Distance Effects (*)," Working Papers 3-06 Classification-JEL :, Instituto de Estudios Fiscales.
  3. Horacio Levy & Magda Mercader-Prats & Mercedes Planas, 2001. "An Introduction to ESPASIM: A Microsimulation Model to Assess Tax-Benefit Reforms in Spain," Brazilian Electronic Journal of Economics, Department of Economics, Universidade Federal de Pernambuco, vol. 4(1), September.
  4. 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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