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

Author

Listed:
  • Juan Prieto Rodríguez

    (Instituto de Estudios Fiscales y Universidad de Oviedo)

  • Santiago Alvarez García

    (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 España 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 situación impositiva de los hogares españoles después de dicha reforma. En segundo lugar, partiendo de la estimación de una ecuación 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 cónyuges, se estudian los efectos de la Reforma sobre el bienestar por medio del cálculo de la variación 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 situación 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 número de hijos. Classification-JEL : H24, H31, J22.

Suggested Citation

  • Juan Prieto Rodríguez & Santiago Alvarez García, 2002. "Incidencia de la reforma del IRPF sobre la oferta laboral y el bienestar de la familia española," 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
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    References listed on IDEAS

    as
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    6. 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.
    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.
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    Cited by:

    1. Jaime Vallés Giménez & Anabel Zárate Marco, 2005. "La influencia de la deducción por descendientes en el tamaño de la familia. Un ejercicio con microdatos para España," Hacienda Pública Española / Review of Public Economics, IEF, vol. 175(4), pages 61-101, december.

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    More about this item

    Keywords

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    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

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