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Imposición Lineal Sobre La Renta Y Equivalencia Distributiva: Un Ejercicio De Microsimulación

Author

Listed:
  • Juan Manuel Castañer Carrasco

    (Instituto de Estudios Fiscales)

  • José Félix Sanz Sanz

    (Instituto de Estudios Fiscales)

Abstract

. Este artículo analiza el impuesto lineal como alternativa al actual diseño del impuesto personal sobre la renta en nuestro país. Para ello, se realiza un ejercicio de microsimulación estático en el que se estudia, desde una perspectiva distributiva, un conjunto de impuestos lineales neutros en recaudación. De este modo, conseguimos identificar el impuesto lineal equivalente, que replica la capacidad recaudatoria y redistributiva del impuesto sobre la renta vigente en 2001. Sin embargo, a pesar de esta semejanza, se demuestra que los efectos distributivos a nivel desagregado de estos dos diseños impositivos son en realidad muy desiguales.

Suggested Citation

  • Juan Manuel Castañer Carrasco & José Félix Sanz Sanz, "undated". "Imposición Lineal Sobre La Renta Y Equivalencia Distributiva: Un Ejercicio De Microsimulación," Working Papers 9-02 Classification-JEL :, Instituto de Estudios Fiscales.
    • Handle: RePEc:hpe:wpaper:y:2002:i:9
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