IDEAS home Printed from
MyIDEAS: Login to save this paper or follow this series

Política Familiar, Imposición Efectiva E Incentivos Al Trabajo En La Reforma De La Imposición Sobre La Renta Personal (Irpf) De 2003 En España

  • María Pazos Morán


    (Instituto de Estudios Fiscales)

  • Teresa Pérez Barrasa


    (Instituto de Estudios Fiscales)

Registered author(s):

    . Este trabajo se centra en el estudio de los desincentivos al trabajo de las mujeres casadas inducidos por el sistema español de impuestos y prestaciones, así como de los cambios y continuidades que supone la reforma del IRPF de 2003 en este sentido. Utilizando modelos tax-benefit construidos con la metodología de la OCDE para los años 2002 y 2003, se estiman los tipos impositivos efectivos sobre el trabajo de las mujeres en distintas circunstancias familiares y para distintos niveles de renta del marido, según varían sus ingresos del trabajo. Estos tipos impositivos se calculan teniendo en cuenta los mayores impuestos pagados y las diferentes prestaciones recibidas por la familia como consecuencia del ingreso adicional que supone la incorporación de la mujer al mercado laboral. A la luz de los resultados, se estudia en particular la nueva desgravaciónprestación para las madres trabajadoras con hijos menores de tres años, conocida como "la ayuda de los 1200 euros". This paper studies the disincentives to work that married women find in the Spanish tax-benefit system, as well as the changes and continuities provided by the 2003 income tax reform at this respect. Using tax-benefit models constructed with the OECD methodology for 2002 and 2003, the effective tax rates are estimated for women in different family circumstances and for different income levels of the husband. In each case, different levels of the spouse earnings are also considered. These effective tax rates are calculated by taking in account the greater amount of taxes paid and the different benefits received by the family as a result of the additional family income provided by the spouse earnings. Considering these indicators, a section is dedicated to the new refundable credit introduced in the 2003 income tax reform for working mothers with children under the age of 3.

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

    File URL:
    Download Restriction: no

    Paper provided by Instituto de Estudios Fiscales in its series Working Papers with number 16-04 Classification-JEL : H31..

    in new window

    Date of creation:
    Date of revision:
    Handle: RePEc:hpe:wpaper:y:2004:i:16
    Contact details of provider: Postal: Avda. Cardenal Herrera Oria, 378, 28035 Madrid
    Phone: 91-339.89.15
    Fax: 91-339.89.64
    Web page:

    More information through EDIRC

    No references listed on IDEAS
    You can help add them by filling out this form.

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    When requesting a correction, please mention this item's handle: RePEc:hpe:wpaper:y:2004:i:16. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Ana Belén Miquel Burgos)

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.