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oGravamen individual o grupal en el IRPF? Una valoración desde la movilidad distributiva

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  • Jorge Onrubia Fernández
  • María del Carmen Rodado Ruiz

Abstract

Este trabajo tiene por objeto evaluar las alternativas fundamentales de gravamen de la unidad contribuyente en el IRPF desde una perspectiva de equidad vertical. Atendiendo a la composición de la renta en el hogar fiscal, se compara el modelo de tributación familiar basado en la agregación de las rentas de los cónyuges, con y sin aplicación de un mecanismo de promediación de rentas, con el modelo de tributación individual. Para llevar a cabo la evaluación en términos de bienestar social se propone un marco teórico basado en el índice ético de movilidad de Chakravarty, Dutta y Weymark (1985). Desde el punto de vista empírico, se realizan varios ejercicios de microsimulación utilizando los datos del Panel de Declarantes por IRPF del Instituto de Estudios Fiscales. Los resultados del análisis muestran cómo la incorporación de un mecanismo de income splitting puede aportar ganancias de bienestar social, tanto de carácter vertical como horizontal.

Suggested Citation

  • Jorge Onrubia Fernández & María del Carmen Rodado Ruiz, 2015. "oGravamen individual o grupal en el IRPF? Una valoración desde la movilidad distributiva," Studies on the Spanish Economy eee2015-01, FEDEA.
    • Handle: RePEc:fda:fdaeee:eee2015-01
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