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Progresividad y redistribución a través del IRPF español: Un análisis de bienestar social para el periodo 1982-1998

  • Jorge Onrubia Fernández

    (Universidad Complutense de Madrid)

  • María del Carmen Rodado Ruíz

    (Universidad Rey Juan Carlos)

  • Santiago Díaz De Sarralde Míguez

    (Instituto de Estudios Fiscales, Universidad Rey Juan Carlos)

  • César Pérez López

    (Instituto de Estudios Fiscales, Universidad Complutense de Madrid)

En este trabajo se estudia la capacidad redistributiva mostrada por el IRPF español a lo largo del periodo 1982-1998, así como su impacto en el bienestar social. En el análisis se han considerado las cuatro grandes reformas del impuesto de este periodo, calculando para cada ejercicio la contribución 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 aplicación ha generado ganancias de bienestar social crecientes en el tiempo, tan solo limitadas en los años de fuerte recesión económica.

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

Volume (Year): 183 (2007)
Issue (Month): 4 (december)
Pages: 81-124

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Handle: RePEc:hpe:journl:y:2007:v:183:i:4:p:81-124
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  1. Stephen Jenkins & Peter Lambert, . "Horizontal Inequity Measurement: A Basic Reassessment," Discussion Papers 96/21, Department of Economics, University of York.
  2. Atkinson, Anthony B., 1970. "On the measurement of inequality," Journal of Economic Theory, Elsevier, vol. 2(3), pages 244-263, September.
  3. Sheshinski, Eytan, 1972. "Relation between a social welfare function and the gini index of income inequality," Journal of Economic Theory, Elsevier, vol. 4(1), pages 98-100, February.
  4. Kakwani, Nanok C, 1977. "Measurement of Tax Progressivity: An International Comparison," Economic Journal, Royal Economic Society, vol. 87(345), pages 71-80, March.
  5. Howell H. Zee, 2005. "Personal Income Tax Reform; Concepts, Issues, and Comparative Country Developments," IMF Working Papers 05/87, International Monetary Fund.
  6. Luis Ayala Cañón(1) & Jorge Onrubia Fernández(2) & María del Carmen Rodado Ruiz, . "El Tratamiento De Las Fuentes De Renta En El Irpf Y Su Influencia En La Desigualdad Y La Redistribución," Working Papers 25-06 Classification-JEL , Instituto de Estudios Fiscales.
  7. Pfahler, Wilhelm, 1984. "`Linear' income tax cuts: distributional effects, social preferences and revenue elasticities," Journal of Public Economics, Elsevier, vol. 24(3), pages 381-388, August.
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