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



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


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


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

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    References listed on IDEAS

    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.
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    More about this item


    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


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