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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)

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    . 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.

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

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    Handle: RePEc:hpe:wpaper:y:2004:i:16
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