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Renta personal de los municipios espanoles y su distribuciÛn: MetodologÌa de estimaciÛn a partir de microdatos tributarios

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  • Miriam Hortas Rico
  • Jorge Onrubia Fern·ndez

Abstract

En este documento se presenta la base de datos Renta personal de los municipios espanoles y su distribuciÛn, asÌ como la metodologÌa seguida para su elaboraciÛn. Esta base de datos proporciona una estadÌstica anual para los municipios espanoles de m·s de 5.000 habitantes pertenecientes a las Comunidades y Ciudades AutÛnomas de RÈgimen Fiscal Com˙n. Para llevar a cabo las estimaciones tanto de la renta personal como de su distribuciÛn se utilizan las Muestras Anuales de Declarantes de IRPF difundidas por el Instituto de Estudios Fiscales (IEF) y la Agencia Estatal de AdministraciÛn Tributaria (AEAT), asÌ como las estadÌsticas agregadas de IRPF por municipios de la AEAT. La representatividad a nivel local de los microdatos tributarios es obtenida mediante un proceso computacional de correcciÛn de los factores de elevaciÛn poblacional.

Suggested Citation

  • Miriam Hortas Rico & Jorge Onrubia Fern·ndez, 2014. "Renta personal de los municipios espanoles y su distribuciÛn: MetodologÌa de estimaciÛn a partir de microdatos tributarios," Studies on the Spanish Economy eee2014-12, FEDEA.
  • Handle: RePEc:fda:fdaeee:eee2014-12
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    References listed on IDEAS

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    Cited by:

    1. Oto-Peralías, Daniel & Romero-Ávila, Diego, 2017. "The consequences of persistent inequality on social capital: A municipal-level analysis of blood donation data," Economics Letters, Elsevier, vol. 151(C), pages 53-57.

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