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La fiscalidad de la inmigración en Andalucía

  • Manuel Jaén García
  • Laura Piedra Muñoz

RESUMEN: El objetivo principal del trabajo es estimar los gastos e ingresos públicos de las administraciones central, autonómica y local atribuibles a la población inmigrante residente en Andalucía en 2006. En cuanto a los gastos, se han considerado las diferentes partidas de los tres niveles de las administraciones públicas susceptibles de atribución en su totalidad o en parte a la población inmigrante, tanto gastos divisibles (incluyendo sanidad y educación) como indivisibles. Respecto a los ingresos, se ha tratado de cuantificar los recursos que aportan de manera impositiva mediante la consideración de las figuras tributarias en las que el inmigrante tiene cierta importancia como sujeto pasivo. ABSTRACT: In this paper we estimate the public expenditures and revenues of the central, regional and local administration attributed to the resident immigrant population in Andalusia in 2006. Regarding expenditures, we have considered the different items of the three levels of public administrations that are attributed either entirely or partially to the immigrant population, both divisible (including health and education) and indivisible expenditures. As for revenues, we have estimated the resources that this segment of the population contributes through taxes. We have considered the principal taxes for which immigrants have some consideration as taxpayers.

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Article provided by Universidades Públicas de Andalucía in its journal Revista de Estudios Regionales.

Volume (Year): 03 (2010)
Issue (Month): ()
Pages: 141-182

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Handle: RePEc:rer:articu:v:03:y:2010:p:141-182
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