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Efectos Distributivos Y Sobre El Bienestar Social De La Reforma Del Irpf

Author

Listed:
  • Juan Manuel Castañer Carrasco

    (Instituto de Estudios Fiscales)

  • Jorge Onrubia Fernández

    (Universidad Complutense de Madrid- Instituto de Estudios Fiscales)

  • Raquel Paredes Gómez

    (Universidad Complutense de Madrid- Instituto de Estudios Fiscales)

Abstract

The objective of this article is to analyse the implications of recently spanish personal income tax (IRPF) reform for the distribution of personal income, and additionally to provide a comparative evaluation in terms of social welfare of both taxes. Empirical analyses is performed by a simulation exercise, employing the microdata contained in the Institute for Fiscal Studies’ IRPF Panel of Taxpayers. Classification-JEL : D31, D63, H23, H24

Suggested Citation

  • Juan Manuel Castañer Carrasco & Jorge Onrubia Fernández & Raquel Paredes Gómez, 2001. "Efectos Distributivos Y Sobre El Bienestar Social De La Reforma Del Irpf," Hacienda Pública Española / Review of Public Economics, IEF, vol. 159(4), December.
    • Handle: RePEc:hpe:journl:y:2001:v:159:i:4:a:32
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    Citations

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    Cited by:

    1. Navarro Espigares, J.L. & Hernández Torres, E., 2004. "Distribución y redistribución de la renta en la literatura española reciente," Estudios de Economia Aplicada, Estudios de Economia Aplicada, vol. 22, pages 29-65, Abril.
    2. Miguel Ángel Barberán Lahuerta, 2006. "Transmisiones gratuitas de riqueza "mortis causa" e "inter vivos"; análisis diferenciado de su comportamiento respecto al objetivo de la redistribución," Economic Working Papers at Centro de Estudios Andaluces E2006/15, Centro de Estudios Andaluces.
    3. Jorge Onrubia Fernández & María del Carmen Rodado Ruíz & Santiago Díaz De Sarralde Míguez & César Pérez López, 2007. "Progresividad y redistribución a través del IRPF español: Un análisis de bienestar social para el periodo 1982-1998," Hacienda Pública Española / Review of Public Economics, IEF, vol. 183(4), pages 81-124, december.
    4. Miguel Angel Barberán Lahuerta, 2006. "Redistribution and progressivity of taxes on inheritances and donations and analysis with data of panel," Hacienda Pública Española / Review of Public Economics, IEF, vol. 177(2), pages 25-55, April.
    5. Desiderio Romero Jordán & José Félix Sanz, 2006. "Personal Income Taxation: The Cornerstone of the Tax System in Democratic Spain," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0604, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.

    More about this item

    Keywords

    personal income tax; tax reform; income redistribution; social welfare;
    All these keywords.

    JEL classification:

    • D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution
    • D63 - Microeconomics - - Welfare Economics - - - Equity, Justice, Inequality, and Other Normative Criteria and Measurement
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

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