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Bunching en España (1982-1998). Las rentas bajas frente a las modificaciones del tipo marginal

Author

Listed:
  • JOSÉ TORRES REMÍREZ*

    (Universidad de las Hespérides y Escuela de Negocios EUNCET)

  • EDUARDO GÓMEZ MELERO

    (Universidad Católica de Murcia)

  • EVA LÓPEZ GONZÁLEZ

    (Centro Universitario de la Defensa San Javier y Universidad de las Hespérides)

Abstract

Este artículo estima si la progresividad en el Impuesto sobre la Renta de las Personas Físicas (IRPF) debido a los saltos tributarios localizados en las rentas bajas, ha modificado el comportamiento de los contribuyentes desde la perspectiva del bunching. La metodología seguida es la de Saez (2010), usando como base de datos el Panel de Declarantes (1982-1998). Los resultados muestran que en la mayoría de los puntos de inflexión no existe una modificación significativa del comportamiento de los contribuyentes a excepción del año 1984. Se puede concluir que, los saltos tributarios no han modificado el comportamiento de los contribuyentes.

Suggested Citation

  • José Torres Remírez* & Eduardo Gómez Melero & Eva López González, 2024. "Bunching en España (1982-1998). Las rentas bajas frente a las modificaciones del tipo marginal," Hacienda Pública Española / Review of Public Economics, IEF, vol. 250(3), pages 33-67, September.
    • Handle: RePEc:hpe:journl:y:2024:v:250:i:3:p:33-67
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    References listed on IDEAS

    as
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    Keywords

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    JEL classification:

    • H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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