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Diseño, Contenido Y Aplicaciones Del Nuevo Panel De Declarantes De Irpf 1999-2007

Author

Listed:
  • JORGE ONRUBIA FERNÁNDEZ

    (Universidad Complutense de Madrid)

  • FIDEL PICOS SÁNCHEZ

    (Universidad de Vigo)

Abstract

El nuevo Panel de Declarantes de IRPF 1999-2007 es un panel expandido representativo de la población declarante en cada año. Su diseño estadístico (con selección muestral amplia, estratificada por Comunidad Autónoma, nivel de renta y fuente mayoritaria, y afijación de mínima varianza con error inferior al 1‰) asegura estimaciones muy precisas de las principales magnitudes del impuesto. Esto le convierte en una base de microdatos muy adecuada para el análisis de la distribución y redistribución de la renta, la evaluación de reformas fiscales y la microsimulación. Los objetivos de este artículo son: a) presentar las características técnicas del Panel construido, mostrando sus potencialidades para la investigación económica aplicada, destacando su complementariedad con otras bases utilizadas en este ámbito de estudios; b) ofrecer una comparación con otras bases de microdatos fiscales disponibles en España; y c) analizar su fiabilidad en estimaciones poblacionales de renta, base liquidable y cuota líquida.

Suggested Citation

  • Jorge Onrubia Fernández & Fidel Picos Sánchez, 2012. "Diseño, Contenido Y Aplicaciones Del Nuevo Panel De Declarantes De Irpf 1999-2007," Revista de Economia Aplicada, Universidad de Zaragoza, Departamento de Estructura Economica y Economia Publica, vol. 20(3), pages 53-87, Winter.
    • Handle: RePEc:rev:reveca:v:20:y:2012:i:3:p:53-87
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    Citations

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    Cited by:

    1. Clara Martínez Toledano, 2017. "House Price Cycles, Wealth Inequality and Portfolio Reshuffling," PSE Working Papers halshs-02797549, HAL.
    2. Clara Martínez Toledano, 2017. "House Price Cycles, Wealth Inequality and Portfolio Reshuffling," World Inequality Lab Working Papers halshs-02797549, HAL.
    3. Clara Martínez Toledano, 2017. "House Price Cycles, Wealth Inequality and Portfolio Reshuffling," Working Papers halshs-02797549, HAL.

    More about this item

    Keywords

    Panel de declarantes de IRPF; microdatos tributarios; registros administrativos;
    All these keywords.

    JEL classification:

    • C81 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs - - - Methodology for Collecting, Estimating, and Organizing Microeconomic Data; Data Access
    • C83 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs - - - Survey Methods; Sampling Methods
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

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