IDEAS home Printed from https://ideas.repec.org/a/hpe/journl/y2002v160i1p103-120.html
   My bibliography  Save this article

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

Author

Listed:
  • Nuria Badenes Plá

    () (Universidad Complutense de Madrid e Instituto de Estudios fiscales)

  • Julio López Laborda

    (Universidad de Zaragoza)

Abstract

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.

Suggested Citation

  • Nuria Badenes Plá & Julio López Laborda, 2002. "Efectos sobre la renta disponible y el bienestar de la deducción en el IRPF por rentas ganadas," Hacienda Pública Española, IEF, vol. 160(1), pages 103-120, march.
  • Handle: RePEc:hpe:journl:y:2002:v:160:i:1:p:103-120
    as

    Download full text from publisher

    File URL: http://www.ief.es/documentos/recursos/publicaciones/revistas/hac_pub/160_Badenes.pdf
    Download Restriction: no

    References listed on IDEAS

    as
    1. Holtzblatt, Janet & McCubbin, Janet & Gillette, Robert, 1994. "Promoting Work Through the EITC," National Tax Journal, National Tax Association, vol. 47(3), pages 591-607, September.
    2. Richard Blundell & Alan Duncan & Costas Meghir, 1998. "Estimating Labor Supply Responses Using Tax Reforms," Econometrica, Econometric Society, vol. 66(4), pages 827-862, July.
    3. Bruce D. Meyer & Dan T. Rosenbaum, 2001. "Welfare, the Earned Income Tax Credit, and the Labor Supply of Single Mothers," The Quarterly Journal of Economics, Oxford University Press, vol. 116(3), pages 1063-1114.
    4. Browning, Edgar K., 1995. "Effects of the Earned Income Tax Credit on Income and Welfare," National Tax Journal, National Tax Association, vol. 48(1), pages 23-43, March.
    5. Jeffrey B. Liebman, 1998. "The Impact of the Earned Income Tax Credit on Incentives and Income Distribution," NBER Chapters,in: Tax Policy and the Economy, Volume 12, pages 83-120 National Bureau of Economic Research, Inc.
    6. Scholz, John Karl, 1996. "In-Work Benefits in the United States: The Earned Income Tax Credit," Economic Journal, Royal Economic Society, vol. 106(434), pages 156-169, January.
    7. Levy, Frank & Murnane, Richard J, 1992. "U.S. Earnings Levels and Earnings Inequality: A Review of Recent Trends and Proposed Explanations," Journal of Economic Literature, American Economic Association, vol. 30(3), pages 1333-1381, September.
    8. Browning, Edgar K., 1995. "Effects of the Earned Income Tax Credit on Income and Welfare," National Tax Journal, National Tax Association, vol. 48(1), pages 23-43, March.
    9. 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.
    10. Holtzblatt, Janet & McCubbin, Janet & Gillette, Robert, 1994. "Promoting Work Through the EITC," National Tax Journal, National Tax Association, vol. 47(3), pages 591-607, September.
    11. Robert K. Triest, 1993. "The Efficiency Cost of Increased Progressivity," NBER Working Papers 4535, National Bureau of Economic Research, Inc.
    12. Duncan, Alan & Giles, Christopher, 1996. "Labour Supply Incentives and Recent Family Credit Reforms," Economic Journal, Royal Economic Society, vol. 106(434), pages 142-155, January.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    IRPF; rentas del trabajo; reducciones; deducciones; renta disponible; bienestar.;

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hpe:journl:y:2002:v:160:i:1:p:103-120. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Ana Belén Miquel Burgos). General contact details of provider: http://edirc.repec.org/data/iefgves.html .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.