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Inequidad horizontal en el IRPF dual espanol

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  • Carlos Díaz Caro
  • Jorge Onrubia Fernández

Abstract

El objetivo de este trabajo es analizar los efectos provocados por la implantación de un modelo dual de gravamen sobre la renta de las personas físicas en Espana sobre la equidad horizontal. Para ello utilizaremos el Panel de Declarantes de IRPF IEF-AEAT para los ejercicios fiscales previo y posterior a la reforma 2006-2007. El análisis empírico se lleva a cabo utilizando las funciones cópulas que permiten obtener una medida de dependencia y asociación, a partir de la renta antes y después de impuestos, identificable con el concepto de inequidad horizontal. Las funciones Cópula utilizadas corresponden a la familia de Arquimedianas: cópulas de Frank, Gumbel y Clayton. Como medidas de dependencia se calculan los coeficientes Rho de Spearman y Tau de Kendall. Los resultados empíricos obtenidos sugieren un aumento inequívoco de la inequidad horizontal tras la dualización del IRPF en la reforma del ano 2007. Este resultado es consistente con la comparación de la dispersión de los tipos medios efectivos a lo largo de la distribución de la renta gravable.

Suggested Citation

  • Carlos Díaz Caro & Jorge Onrubia Fernández, 2014. "Inequidad horizontal en el IRPF dual espanol," Studies on the Spanish Economy eee2014-08, FEDEA.
    • Handle: RePEc:fda:fdaeee:eee2014-08
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