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Progresividad Y Redistribución A Través Del Irpf Español: Un Análisis De Bienestar Social Para El Periodo 1982-1998

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Author Info

  • Jorge Onrubia Fernández(1)

    (Universidad Complutense de Madrid.)

  • María del Carmen Rodado Ruiz(2)

    ()
    (Universidad Rey Juan Carlos)

  • Santiago Díaz de Sarralde(3)

    (Instituto de Estudios Fiscales–Universidad Rey Juan Carlos.)

  • César Pérez López(4)

    (Instituto de Estudios Fiscales–Universidad Complutense de Madrid)

Abstract

. En el presente trabajo se estudia la capacidad mostrada por el IRPF español para reducir la desigualdad de la renta a lo largo del periodo 1982-1998. Asimismo, se evalúa cuál ha sido el impacto de este efecto redistributivo en términos de bienestar social. En el análisis realizado se ha considerado la influencia que han podido tener las modificaciones de la estructura del impuesto introducidas por las distintas reformas de este periodo. Para ello, se ha calculado para cada ejercicio la contribución a la progresividad global y al efecto redistributivo de los principales elementos de su estructura. El análisis empírico se ha realizado a partir de los microdatos del Panel de Declarantes por IRPF del Instituto de Estudios Fiscales.

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Paper provided by Instituto de Estudios Fiscales in its series Working Papers with number 23-06 Classification-JEL : D31, H23, H24..

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Handle: RePEc:hpe:wpaper:y:2006:i:23

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Keywords: Imposición sobre la renta personal; progresividad; redistribución; bienestar social; reformas IRPF.;

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  1. Kakwani, Nanok C, 1977. "Measurement of Tax Progressivity: An International Comparison," Economic Journal, Royal Economic Society, vol. 87(345), pages 71-80, March.
  2. Howell H. Zee, 2005. "Personal Income Tax Reform," IMF Working Papers 05/87, International Monetary Fund.
  3. Sheshinski, Eytan, 1972. "Relation between a social welfare function and the gini index of income inequality," Journal of Economic Theory, Elsevier, vol. 4(1), pages 98-100, February.
  4. Atkinson, Anthony B., 1970. "On the measurement of inequality," Journal of Economic Theory, Elsevier, vol. 2(3), pages 244-263, September.
  5. Stephen Jenkins & Peter Lambert, . "Horizontal Inequity Measurement: A Basic Reassessment," Discussion Papers 96/21, Department of Economics, University of York.
  6. Pfahler, Wilhelm, 1984. "`Linear' income tax cuts: distributional effects, social preferences and revenue elasticities," Journal of Public Economics, Elsevier, vol. 24(3), pages 381-388, August.
  7. Luis Ayala Cañón(1) & Jorge Onrubia Fernández(2) & María del Carmen Rodado Ruiz, . "El Tratamiento De Las Fuentes De Renta En El Irpf Y Su Influencia En La Desigualdad Y La Redistribución," Working Papers 25-06 Classification-JEL , Instituto de Estudios Fiscales.
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