IDEAS home Printed from https://ideas.repec.org/a/hpe/journl/y2002v160i1p121-146.html

Incidencia de la reforma del IRPF sobre la oferta laboral y el bienestar de la familia espa ola

Author

Listed:
  • Juan Prieto Rodr guez

    (Instituto de Estudios Fiscales y Universidad de Oviedo)

  • Santiago Alvarez Garc a

    (Instituto de Estudios Fiscales y Universidad de Oviedo)

Abstract

En este trabajo se analizan los efectos de la Reforma del Impuesto sobre la renta efectuada en Espa a en 1999 sobre la oferta de trabajo de las unidades familiares. En primer lugar se presenta el marco fiscal de las familias antes de la reforma del IRPF de 1999 y la situaci n impositiva de los hogares espa oles despu s de dicha reforma. En segundo lugar, partiendo de la estimaci n de una ecuaci n de oferta laboral de los matrimonios, en la que se tienen en cuenta los efectos cruzados de los salarios y los diferentes tipos de renta de ambos c nyuges, se estudian los efectos de la Reforma sobre el bienestar por medio del c lculo de la variaci n equivalente asociada a la misma. Estas estimaciones se han realizado a partir de los datos del PHOGUE 94. Los resultados permiten inferir unas ganancias de bienestar ligeramente superiores para las mujeres que para los hombres, con independencia de la situaci n laboral de ambos. Analizando las ganancias de bienestar por hogares, las mayores ganancias se detectan en los de rentas medias y medias altas y, para cada uno de estos grupos de renta, son mayores a medida que aumenta el n mero de hijos. Classification-JEL : H24, H31, J22.

Suggested Citation

  • Juan Prieto Rodr guez & Santiago Alvarez Garc a, 2002. "Incidencia de la reforma del IRPF sobre la oferta laboral y el bienestar de la familia espa ola," Hacienda Pública Española / Review of Public Economics, IEF, vol. 160(1), pages 121-146, march.
    • Handle: RePEc:hpe:journl:y:2002:v:160:i:1:p:121-146
    as

    Download full text from publisher

    File URL: https://www.ief.es/comun/Descarga.cshtml?ruta=~/docs/destacados/publicaciones/revistas/hpe/160_Art6.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Arrufat, Jose Luis & Zabalza, Antonio, 1986. "Female Labor Supply with Taxation, Random Preferences, and Optimization Errors," Econometrica, Econometric Society, vol. 54(1), pages 47-63, January.
    2. Browning, Martin & Meghir, Costas, 1991. "The Effects of Male and Female Labor Supply on Commodity Demands," Econometrica, Econometric Society, vol. 59(4), pages 925-951, July.
    3. Blundell, Richard & Macurdy, Thomas, 1999. "Labor supply: A review of alternative approaches," Handbook of Labor Economics, in: O. Ashenfelter & D. Card (ed.), Handbook of Labor Economics, edition 1, volume 3, chapter 27, pages 1559-1695, Elsevier.
    4. Chiappori, Pierre-Andre, 1988. "Rational Household Labor Supply," Econometrica, Econometric Society, vol. 56(1), pages 63-90, January.
    5. Juan Prieto-Rodriguez & Cesar Rodriguez-Gutierrez, 2000. "The added worker effect in the Spanish case," Applied Economics, Taylor & Francis Journals, vol. 32(15), pages 1917-1925.
    6. Chiappori, Pierre-Andre, 1992. "Collective Labor Supply and Welfare," Journal of Political Economy, University of Chicago Press, vol. 100(3), pages 437-467, June.
    7. Álvarez García Santiago & Prieto Rodríguez Juan, 2002. "La reforma del IRPF y los determinantes de la oferta laboral en la familia española," Working Papers 201082, Fundacion BBVA / BBVA Foundation.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Jaime Vall s Gim nez & Anabel Z rate Marco, 2005. "La influencia de la deducci n por descendientes en el tama o de la familia. Un ejercicio con microdatos para Espa a," Hacienda Pública Española / Review of Public Economics, IEF, vol. 175(4), pages 61-101, december.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Olivier Bargain, 2004. "On modeling household labor supply with taxation," DELTA Working Papers 2004-14, DELTA (Ecole normale supérieure).
    2. Lee, Jungmin, 2004. "Observable and Unobservable Household Sharing Rules: Evidence from Young Couples' Pocket Money," IZA Discussion Papers 1250, IZA Network @ LISER.
    3. Deb, Rahul, 2009. "A testable model of consumption with externalities," Journal of Economic Theory, Elsevier, vol. 144(4), pages 1804-1816, July.
    4. Richard Blundell & Luigi Pistaferri & Itay Saporta-Eksten, 2016. "Consumption Inequality and Family Labor Supply," American Economic Review, American Economic Association, vol. 106(2), pages 387-435, February.
    5. Zhiyang Jia, 2005. "Labor Supply of Retiring Couples and Heterogeneity in Household Decision-Making Structure," Review of Economics of the Household, Springer, vol. 3(2), pages 215-233, June.
    6. Richard Blundell & Pierre-Andre Chiappori & Thierry Magnac & Costas Meghir, 2007. "Collective Labour Supply: Heterogeneity and Non-Participation," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 74(2), pages 417-445.
    7. Blundell, Richard & Macurdy, Thomas, 1999. "Labor supply: A review of alternative approaches," Handbook of Labor Economics, in: O. Ashenfelter & D. Card (ed.), Handbook of Labor Economics, edition 1, volume 3, chapter 27, pages 1559-1695, Elsevier.
    8. Sam Allgood, 2009. "The Collective Household, Household Production and Efficiency of Marginal Reforms," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 11(5), pages 749-771, October.
    9. Mizuki Komura, 2013. "Tax reform and endogenous gender bargaining power," Review of Economics of the Household, Springer, vol. 11(2), pages 175-192, June.
    10. Miriam Beblo & Denis Beninger, 2012. "Do husbands and wives pool their incomes? Experimental evidence," Working Papers of BETA 2012-10, Bureau d'Economie Théorique et Appliquée, UDS, Strasbourg.
    11. Patricia Apps, 2003. "Gender, Time Use and Models of the Household," CEPR Discussion Papers 464, Centre for Economic Policy Research, Research School of Economics, Australian National University.
    12. Jaime Andres Sarmiento Espinel & Edwin van Gameren, 2016. "A collective household labor supply model with children and non-participation: Theory and empirical application," Serie documentos de trabajo del Centro de Estudios Económicos 2016-11, El Colegio de México, Centro de Estudios Económicos.
    13. Keita, Moussa, 2011. "Influence de la négociation intra-ménage sur les dépenses d’éducation dans les ménages au Mali [Influence of intra-household bargaining on education expenditures in households in Mali]," MPRA Paper 57592, University Library of Munich, Germany.
    14. Cherchye, Laurens & De Rock, Bram & Sabbe, Jeroen & Vermeulen, Frederic, 2008. "Nonparametric tests of collectively rational consumption behavior: An integer programming procedure," Journal of Econometrics, Elsevier, vol. 147(2), pages 258-265, December.
    15. Panayiota Lyssiotou, 2017. "The impact of targeting policy on spouses’ demand for public goods, labor supplies and sharing rule," Empirical Economics, Springer, vol. 53(2), pages 853-878, September.
    16. Jaime Andres Sarmiento Espinel, 2012. "Children and non-participation in a model of collective household labor supply," Serie documentos de trabajo del Centro de Estudios Económicos 2012-14, El Colegio de México, Centro de Estudios Económicos.
    17. Hélène Couprie, 2007. "Time allocation within the Family: Welfare implications of life in a couple," Economic Journal, Royal Economic Society, vol. 117(516), pages 287-305, January.
    18. Contreras, Juan & Sinclair, Sven, 2008. "Labor supply response in macroeconomic models: Assessing the empirical validity of the intertemporal labor supply response from a stochastic overlapping generations model with incomplete markets," MPRA Paper 10533, University Library of Munich, Germany.
    19. Doepke, M. & Tertilt, M., 2016. "Families in Macroeconomics," Handbook of Macroeconomics, in: J. B. Taylor & Harald Uhlig (ed.), Handbook of Macroeconomics, edition 1, volume 2, chapter 0, pages 1789-1891, Elsevier.
    20. Christian Bredemeier, 2015. "Household Specialization and the Labor-Supply Elasticities of Women and Men," Working Paper Series in Economics 81, University of Cologne, Department of Economics.

    More about this item

    Keywords

    ;
    ;
    ;

    JEL classification:

    • 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
    • J22 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Time Allocation and Labor Supply

    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:121-146. See general information about how to correct material in RePEc.

    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 bibliographic 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.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Miguel Gómez de Antonio (email available below). General contact details of provider: https://edirc.repec.org/data/iefgves.html .

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

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.