IDEAS home Printed from https://ideas.repec.org/a/lrk/eeaart/34_1_12.html
   My bibliography  Save this article

El Impuesto Negativo sobre la Renta: Una propuesta de transición/The Negative Income Tax: A Proposal of Transition

Author

Listed:
  • GRANELL PÉREZ, RAFAEL

    () (Universidad de Valencia, Facultad de Economía, Avda. Tarongers, s/n, 46022 Valencia , España.)

  • FUENMAYOR FERNÁNDEZ, AMADEO

    () (Universidad de Valencia, Facultad de Economía, Avda. Tarongers, s/n, 46022 Valencia , España.)

Abstract

En este trabajo planteamos una alternativa al sistema actual de protección social: una renta básica instrumentada a través de un impuesto negativo sobre la renta (INR). Un INR permitiría aunar en un único instrumento el sistema de prestaciones públicas y parte del sistema impositivo. En la primera parte se expone el origen del INR y se estudian sus características básicas. Partiendo de estas características, se analizan cuáles son las alternativas existentes para diseñar un INR. Por último, simulamos con la Encuesta de Condiciones de Vida una propuesta de INR para España. Es un punto de partida para propuestas más ambiciosas, ya que se basaría en la estructura del IRPF actual. El INR sería similar al IRPF, pero contendría una prestación negativa para aquellos situados por debajo del mínimo exento. Los resultados de nuestras simulaciones indican un coste muy elevado para el erario público, pero unos resultados espectaculares en la reducción de la desigualdad y de la pobreza, especialmente de la pobreza severa. In this paper we propose an alternative to the current system of social protection: a Basic Income, implemented using a Negative Income Tax (NIT). A NIT could join in a solely instrument the public benefit system and an important part of the tax system. Firstly, we show the origin of NIT and we study its main characteristics. Following them, we analyse the available alternatives in order to design a NIT. Lastly, we simulate our NIT proposal for Spain, using the Living Conditions Survey. It is just a starting point for more ambitious proposal, because our NIT is based on the current Personal Income Tax (PIT). The NIT would be similar to PIT, but it would introduce a benefit for people with income under the minimum exempt. The results of our simulations show a high cost in terms of tax collection, but also spectacular results in terms of reduction of inequality and poverty, especially related with extreme poverty.

Suggested Citation

  • Granell Pérez, Rafael & Fuenmayor Fernández, Amadeo, 2016. "El Impuesto Negativo sobre la Renta: Una propuesta de transición/The Negative Income Tax: A Proposal of Transition," Estudios de Economia Aplicada, Estudios de Economia Aplicada, vol. 34, pages 261-288, Enero.
  • Handle: RePEc:lrk:eeaart:34_1_12
    as

    Download full text from publisher

    File URL: http://www.revista-eea.net
    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

    as
    1. Luis Ayala & Antonio Jurado & Jesús Pérez-Mayo, 2014. "Drawing the Poverty Line: Do Regional Thresholds and Prices Make a Difference?," Applied Economic Perspectives and Policy, Agricultural and Applied Economics Association, vol. 36(2), pages 309-332.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    Renta Básica; Impuesto Negativo; Pobreza y Desigualdad; Microsimulación ; Basic Income; Negative Income Tax; Poverty and Inequality; Microsimulation.;

    JEL classification:

    • C8 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • I38 - Health, Education, and Welfare - - Welfare, Well-Being, and Poverty - - - Government Programs; Provision and Effects of Welfare Programs

    Statistics

    Access and download statistics

    Corrections

    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:34_1_12. 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: (Miguel Angel Sanchez Granero). General contact details of provider: http://edirc.repec.org/data/fcvldes.html .

    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.