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Progresividad y Redistribución de la Imposición Patrimonial en España: un Análisis de Microsimulación con el Panel de Hogares

Author

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  • Francisco García-Rodríguez

Abstract

Este estudio analiza los efectos redistributivos y sociodemográficos de distintos diseños del Impuesto sobre el Patrimonio en España mediante técnicas de microsimulación fiscal aplicadas a microdatos administrativos del Panel de Hogares de la Agencia Tributaria. Se evalúan ocho configuraciones alternativas que difieren en el tratamiento del mínimo exento, las bonificaciones autonómicas y la composición de la base imponible, incluyendo tanto propuestas de reforma nacionales como modelos actualmente aplicados en varios países europeos. Los resultados muestran una mayor capacidad redistributiva en la mayoría de los escenarios respecto al diseño vigente, así como un perfil de contribuyentes más amplio en los sistemas menos selectivos. El estudio proporciona evidencia empírica valiosa para orientar el diseño de reformas fiscales más equitativas y eficaces.

Suggested Citation

  • Francisco García-Rodríguez, 2025. "Progresividad y Redistribución de la Imposición Patrimonial en España: un Análisis de Microsimulación con el Panel de Hogares," Studies on the Spanish Economy eee2025-19, FEDEA.
    • Handle: RePEc:fda:fdaeee:eee2025-19
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    References listed on IDEAS

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