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La Vivienda Y La Reforma Fiscal De 1998: Un Ejercicio De Simulación(*)

Author

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  • Miguel Ángel López García

    (Universidad Autónoma de Barcelona)

Abstract

. En este trabajo se discuten las consecuencias que puede tener la reforma del Impuesto sobre la Renta de las Personas Físicas de 1998 sobre los precios reales de la vivienda y el stock de capital residencial (bajo la forma de tenencia en propiedad). El énfasis se coloca en los efectos a largo plazo. Para ello se especifica, parametriza y calibra un modelo de vivienda agregado que reproduce las disposiciones fiscales antes y después del cambio impositivo. Las simulaciones realizadas sugieren que es probable que el “efecto precio” de la reforma acabe predominando sobre el “efecto renta”, dando lugar a una reducción tanto en el precio real como en el stock. Los resultados son robustos frente a variaciones de algunos parámetros clave (en particular de la elasticidad-precio de la inversión residencial). Las cifras involucradas son pequeñas, si bien la consideración de los periodos transitorios entre equilibrios a largo plazo puede hacer que éstas sean mucho más significativas.

Suggested Citation

  • Miguel Ángel López García, "undated". "La Vivienda Y La Reforma Fiscal De 1998: Un Ejercicio De Simulación(*)," Working Papers 7-04 Classification-JEL :, Instituto de Estudios Fiscales.
    • Handle: RePEc:hpe:wpaper:y:2004:i:7
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    References listed on IDEAS

    as
    1. Miguel-Angel López García, 2005. "La vivienda y la reforma fiscal de 1998: un ejercicio de simulación," Hacienda Pública Española / Review of Public Economics, IEF, vol. 175(4), pages 123-147, december.
    2. José María Arranz & Carlos García-Serrano, "undated". "¿Qué Ha Sucedido Con La Estabilidad Del Empleo En España?. Un Análisis Desagregado Con Datos De La Epa: 1987-2003(*)," Working Papers 4-04 Classification-JEL :, Instituto de Estudios Fiscales.
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    Cited by:

    1. Luis Ayala (*) & Carolina Navarro, "undated". "Multidimensional Indices Of Housing Deprivation With Application To Spain," Working Papers 12-04 Classification-JEL , Instituto de Estudios Fiscales.
    2. Julio López Laborda, "undated". "Capital Gains Taxation And Progressivity," Working Papers 1-06 Classification-JEL :, Instituto de Estudios Fiscales.
    3. Ignacio Lago-Peñas & Santiago Lago-Peñas, "undated". "The Composition Of Public Spending And The Nationalization Of Party Systems In Western Europe," Working Papers 8-06 Classification-JEL :, Instituto de Estudios Fiscales.
    4. : Eduardo L. Giménez (a) & Miguel Rodríguez, "undated". "Pigou’S Dividend Versus Ramsey’S Dividend In The Double Dividend Literature," Working Papers 2-06 Classification-JEL :, Instituto de Estudios Fiscales.
    5. Julián Ramajo Hernández(1) & Montserrat Ferré Carracedo(2), "undated". "Testing For Long-Run Purchasing Power Parity In The Post Bretton Woods Era: Evidence From Old And New Tests," Working Papers 24-05 Classification-JEL , Instituto de Estudios Fiscales.
    6. Santiago Díaz de Sarralde Míguez & Jesús Ruiz-Huerta Carbonell, "undated". "Assessing Tax Reforms. Critical Comments And A Proposal: The Level And Distance Effects (*)," Working Papers 3-06 Classification-JEL :, Instituto de Estudios Fiscales.
    7. Miguel Ángel Galindo Martín, "undated". "Distribución De La Renta, Crecimiento Y Política Fiscal," Working Papers 25-04 Classification-JEL , Instituto de Estudios Fiscales.
    8. Joan Gil & Miguel Angel López García & Jorge Onrubia & Cío Patxot & Guadalupe Souto, 2007. "A projection model of the contributory pension expenditure of the spanish social security system: 2004-2050," Hacienda Pública Española / Review of Public Economics, IEF, vol. 182(3), pages 75-116, September.
    9. Juan Prieto-Rodríguez & Juan Gabriel Rodríguez & Rafael Salas, "undated". "Interactions Inequality-Polarization: Characterization Results(*)," Working Papers 15-05 Classification-JEL , Instituto de Estudios Fiscales.
    10. Rosa María Urbanos Garrido, "undated". "Tendencias Internacionales En La Financiación Del Gasto Sanitario," Working Papers 19-04 Classification-JEL , Instituto de Estudios Fiscales.
    11. Miguel-Angel López García, 2005. "La vivienda y la reforma fiscal de 1998: un ejercicio de simulación," Hacienda Pública Española / Review of Public Economics, IEF, vol. 175(4), pages 123-147, december.
    12. Manuel Jaén García & Luis Palma Martos, "undated". "Public Expenditure Dynamics In Spain: A Simplified Model Of Its Determinants," Working Papers 9-04 Classification-JEL :, Instituto de Estudios Fiscales.
    13. Ramiro Gil-Serrate & Julio López-Laborda, "undated". "Modelling Tax Decentralisation And Regional Growth," Working Papers 14-05 Classification-JEL , Instituto de Estudios Fiscales.
    14. Diego Martinez-Lopez, 2004. "The optimal provision of public inputs in a second best scenario," Economics Bulletin, AccessEcon, vol. 8(3), pages 1-9.
    15. Francisco J. Delgado Rivero (*), "undated". "Are The Tax Mix And The Fiscal Pressure Converging In The European Union?," Working Papers 11-06 Classification-JEL , Instituto de Estudios Fiscales.
    16. Berta Rivera & Luis Currais & Paolo Rungo, "undated". "Child Nutrition And Multiple Equilibria In The Human Capital Transition Function," Working Papers 21-06 Classification-JEL , Instituto de Estudios Fiscales.
    17. Luis Ayala & Carolina Navarro & Mercedes Sastre, 2011. "Cross-country income mobility comparisons under panel attrition: the relevance of weighting schemes," Applied Economics, Taylor & Francis Journals, vol. 43(25), pages 3495-3521.
    18. Violeta Ruiz Almendral & François Vaillancourt, "undated". "Choosing To Be Different (Or Not): Personal Income Taxes At The Subnational Level In Canada And Spain," Working Papers 29-06 Classification-JEL , Instituto de Estudios Fiscales.
    19. Luis Ayala & Magdalena Rodríguez, "undated". "Multiple Ocurrence Of Welfare Recipiency: Determinants And Policy Implications," Working Papers 13-04 Classification-JEL , Instituto de Estudios Fiscales.
    20. Félix Domínguez Barrero & Julio López Laborda, "undated". "¿Por Qué Ahorra La Gente En Planes De Pensiones Individuales?," Working Papers 27-04 Classification-JEL , Instituto de Estudios Fiscales.

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    More about this item

    Keywords

    subsidios a la vivienda; reforma fiscal; modelos de simulación.;
    All these keywords.

    JEL classification:

    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • R21 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - Household Analysis - - - Housing Demand

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