IDEAS home Printed from
   My bibliography  Save this article

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



    () (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.

Suggested Citation

  • Delgado Rivero, Francisco J., 2005. "IRPF común y foral: Un análisis regional/Common and Foral Income Tax: A Regional Analysis," Estudios de Economía Aplicada, Estudios de Economía Aplicada, vol. 23, pages 521-536, Agosto.
  • Handle: RePEc:lrk:eeaart:23_2_14

    Download full text from publisher

    File URL:
    Download Restriction: Access to full text is restricted to subscribers.

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    1. Kakwani, Nanok C, 1977. "Measurement of Tax Progressivity: An International Comparison," Economic Journal, Royal Economic Society, vol. 87(345), pages 71-80, March.
    2. John Creedy & Alan S. Duncan & Mark Harris & Rosanna Scutella, 2002. "Microsimulation Modelling of Taxation and the Labour Market," Books, Edward Elgar Publishing, number 2796.
    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.
    Full references (including those not matched with items on IDEAS)

    More about this item


    IRPF; Progresividad; Rredistribución; Bienestar Social; Regiones/income Tax; Progressivity; Redistribution; Social Welfare; Regions.;

    JEL classification:

    • D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue


    Access and download statistics


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:lrk:eeaart:23_2_14. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Beatriz Rodríguez Prado). General contact details of provider: .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.