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Progresividad y redistribuci n a trav s del IRPF espa ol: Un an lisis de bienestar social para el periodo 1982-1998

Author

Listed:
  • Jorge Onrubia Fern ndez

    (Universidad Complutense de Madrid)

  • Mar a del Carmen Rodado Ru z

    (Universidad Rey Juan Carlos)

  • Santiago D az De Sarralde M guez

    (Instituto de Estudios Fiscales, Universidad Rey Juan Carlos)

  • C sar P rez L pez

    (Instituto de Estudios Fiscales, Universidad Complutense de Madrid)

Abstract

En este trabajo se estudia la capacidad redistributiva mostrada por el IRPF espa ol a lo largo del periodo 1982-1998, as como su impacto en el bienestar social. En el an lisis se han considerado las cuatro grandes reformas del impuesto de este periodo, calculando para cada ejercicio la contribuci n a la progresividad global y al efecto redistributivo de los principales elementos de su estructura. Los resultados obtenidos a partir del Panel de Declarantes por IRPF del IEF muestran que la capacidad redistributiva del IRPF en este periodo ha venido explicada, esencialmente, por la progresividad de su tarifa y, en menor medida, por el tratamiento de las rentas del trabajo personal. Su aplicaci n ha generado ganancias de bienestar social crecientes en el tiempo, tan solo limitadas en los a os de fuerte recesi n econ mica.

Suggested Citation

  • Jorge Onrubia Fern ndez & Mar a del Carmen Rodado Ru z & Santiago D az De Sarralde M guez & C sar P rez L pez, 2007. "Progresividad y redistribuci n a trav s del IRPF espa ol: Un an lisis de bienestar social para el periodo 1982-1998," Hacienda Pública Española / Review of Public Economics, IEF, vol. 183(4), pages 81-124, december.
    • Handle: RePEc:hpe:journl:y:2007:v:183:i:4:p:81-124
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    References listed on IDEAS

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    Keywords

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    JEL classification:

    • D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

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