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IRPF común y foral: Un análisis regional/Common and Foral Income Tax: A Regional Analysis

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    (Departamento de Economía. Universidad de Oviedo. Facultad de CC. Económicas y Empresariales, Avda del Cristo, s/n. 33071 Oviedo. Tel. (34) 985104876. Fax (34) 985104871.)

El Impuesto sobre la Renta de las Personas Físicas (IRPF), tributo central en los sistemas fiscales modernos, está sometido en nuestro país a diferentes normas de acuerdo con las capacidades normativas derivadas del doble sistema de financiación autonómica, común y foral. En este trabajo se analizan los efectos de las diferentes legislaciones de IRPF tras la profunda reforma de 1999 sobre los contribuyentes de cada una de las regiones de territorio fiscal común desde diversas perspectivas: carga fiscal, progresividad, capacidad redistributiva y bienestar social. Con este objetivo se realiza un ejercicio de microsimulación a partir de una muestra del Panel de Declarantes IRPF. La aplicación de la normativa de 1999 permite concluir diferencias según los niveles de renta regional en caso de aplicar la normativa vasca dada su mayor progresividad. Por otro lado, la norma navarra no implicaría incrementos de progresividad ni de bienestar social para la gran mayoría de regiones de territorio fiscal común. The personal income tax is subjected in Spain to different rules derived from the fiscal capacities from the double autonomous financing system, common and foral. In this work we analyse the effects of the fiscal rules after the 1998 reform over the taxpayers from each of the regions of the common fiscal territory: tax liability, progressivity, redistributive capacity and social welfare. For this end, we carry out a microsimulation exercise from a sample of the income tax Taxpayers Panel. We conclude several differences according to the income levels of the regions if the basque rules were applied because these are more progressive. On the other hand, the navarrese law does not involve progressivity increases nor improvement in social welfare terms for the majority of the common regions.

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Article provided by Estudios de Economía Aplicada in its journal Estudios de Economía Aplicada.

Volume (Year): 23 (2005)
Issue (Month): (Agosto)
Pages: 521-536

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Handle: RePEc:lrk:eeaart:23_2_14
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Beatriz Rodríguez Prado. Facultad de CC.EE. y EE. Avda. Valle del Esgueva. Valladolid 47011 SPAIN

Phone: (34) 983 423320
Fax: (34) 983 184568
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  1. 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.
  2. Kakwani, Nanok C, 1977. "Measurement of Tax Progressivity: An International Comparison," Economic Journal, Royal Economic Society, vol. 87(345), pages 71-80, March.
  3. John Creedy & Alan S. Duncan & Mark Harris & Rosanna Scutella, 2002. "Microsimulation Modelling of Taxation and the Labour Market," Books, Edward Elgar Publishing, number 2796.
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