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El efecto de los cambios en los tipos marginales sobre la base imponible del IRPF

  • Joseba Sanmartín Sola

    (Universidad Autónoma de Barcelona)

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    Los cambios en los tipos marginales del impuesto sobre la renta inducen una serie de respuestas en el comportamiento de los contribuyentes. El tamaño conjunto de las mismas determina el efecto de una reforma fiscal sobre la recaudación y el bienestar. El parámetro básico que permite aproximar la magnitud agregada de las respuestas es la elasticidad de la base imponible. Este estudio estima la elasticidad de la base imponible en España, comparando las declaraciones de los mismos contribuyentes antes y después de las reformas en el IRPF introducidas por la Ley de Presupuestos para 1988 y por la Ley de Adaptación de 1989. No se encuentra evidencia de respuesta importante de la base imponible a los cambios en los tipos marginales, puesto que la elasticidad de la base imponible se sitúa en torno a 0,1.

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

    Volume (Year): 182 (2007)
    Issue (Month): 3 (September)
    Pages: 9-28

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    Handle: RePEc:hpe:journl:y:2007:v:182:i:3:p:9-28
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