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Efectos redistributivos de las recientes reformas del IRPF utilizando el microsimulador balear

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Author Info

  • Xisco Oliver

    ()
    (Universitat de les Illes Balears)

  • Miquel Ventayol

    ()
    (Universitat de les Illes Balears)

Abstract

En el presente trabajo se analizan los efectos que han tenido sobre la desigualdad, la redistribución y la pobreza las recientes reformas del IRPF en Baleares. Los datos provienen de los registros fiscales suministrados por IEF-AEAT: muestra de declarantes y no declarantes del IRPF de 2006. Los resultados apuntan a que la reforma realizada en 2007 supuso una rebaja impositiva y una mayor progresividad, sin embargo no logró reducir la desigualdad. A partir de 2008 se reduce la carga impositiva de los trabajadores, para paliar los efectos de la crisis. Posteriormente, desaparecen las medidas "anti-crisis" y aumenta la presión fiscal, para combatir el déficit público. Todo ello ha modificado la desigualdad existente en Baleares, aunque de forma muy moderada, lo que hace que Baleares siga teniendo una desigualdad de rentas elevada comparada con el resto de España.

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Bibliographic Info

Paper provided by Universitat de les Illes Balears, Departament d'Economía Aplicada in its series DEA Working Papers with number 43.

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Date of creation: 2011
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Handle: RePEc:ubi:deawps:43

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Postal: Edificio Gaspar Melchor de Jovellanos, Crta. de Valldemossa km 7,5, Palma 07122 (BALEARS)
Web page: http://www.uib.es/depart/deaweb/
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Related research

Keywords: Microsimulación; redistribución; IRPF; Islas Baleares;

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