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Efectos sobre la renta disponible y el bienestar de la deducción en el IRPF por rentas ganadas

  • Nuria Badenes Plá

    ()

    (Universidad Complutense de Madrid e Instituto de Estudios fiscales)

  • Julio López Laborda

    (Universidad de Zaragoza)

La reciente reforma del IRPF ha operado un cambio significativo en el régimen fiscal de las rentas del trabajo personal. Si con anterioridad estas rentas disfrutaban de una reducción en la base y de una deducción en la cuota del Impuesto, desde 1999 los beneficios fiscales se han subsumido en una nueva reducción en la base. En este trabajo se valoran los efectos de estos dos instrumentos —reducciones y deducciones— sobre la renta disponible y el bienestar de los individuos, siguiendo la metodología de Browning (1995) y utilizando una muestra de declarantes del IRPF extraída del Panel del Instituto de Estudios Fiscales. El trabajo pone de manifiesto que aspectos como la estructura impositiva, la distribución de la renta y el comportamiento de los individuos condicionan en gran medida los resultados alcanzados y, por tal motivo, deben ser considerados cuidadosamente a la hora de diseñar beneficios fiscales por la obtención de rentas ganadas. Classification-JEL : H21, H24, H31.

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Article provided by IEF in its journal Hacienda Pública Española/Revista de Economía Pública.

Volume (Year): 160 (2002)
Issue (Month): 1 (march)
Pages: 103-120

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Handle: RePEc:hpe:journl:y:2002:v:160:i:1:p:103-120
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  1. Desiderio Romero Jordán & José Félix Sanz Sanz, 2001. "Imposición Marginal Efectiva Sobre El Factor Trabajo: Breve Nota Metodológica Y Comparación Internacional," Hacienda Pública Española, IEF, vol. 159(4), December.
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