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

  • Miguel Ángel López García

    ()

    (Universidad Autónoma de Barcelona)

. 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.

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File URL: http://www.ief.es/documentos/recursos/publicaciones/papeles_trabajo/2004_07.pdf
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Paper provided by Instituto de Estudios Fiscales in its series Working Papers with number 7-04 Classification-JEL : H22, H24, R21..

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Handle: RePEc:hpe:wpaper:y:2004:i:7
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  1. Miguel Ángel López García, . "La Vivienda Y La Reforma Fiscal De 1998: Un Ejercicio De Simulación(*)," Working Papers 7-04 Classification-JEL :, Instituto de Estudios Fiscales.
  2. José María Arranz & Carlos García-Serrano, . "¿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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