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El Tratamiento De Las Fuentes De Renta En El Irpf Y Su Influencia En La Desigualdad Y La Redistribución

  • Luis Ayala Cañón(1)

    (Universidad Rey Juan Carlos e Instituto de Estudios Fiscales)

  • Jorge Onrubia Fernández(2)

    (Universidad Complutense de Madrid.)

  • María del Carmen Rodado Ruiz

    ()

    (Universidad Rey Juan Carlos)

. El objetivo de este trabajo es analizar en qué medida los tratamientos diferenciados otorgados por el IRPF español a las distintas fuentes de renta (trabajo personal, capital y actividades empresariales y profesionales), entre 1992 y 1998, han contribuido a su capacidad redistributiva. Asimismo, se evalúa la participación de cada fuente en la desigualdad de la renta antes y después de la aplicación del IRPF. Para el análisis se propone una alternativa metodológica basada en la descomposición del índice de Gini de Fei, Ranis y Kuo (1978) y su generalización por Rietvelt (1990). Esta propuesta es analizada en términos de la axiomática de descomposición de Shorrocks (1982). El análisis de tratamientos diferenciados en la estructura del impuesto por fuentes de renta se ha realizado mediante una adaptación de la metodología de Pfähler (1990). Para el ejercicio empírico se ha empleado el Panel de Declarantes por IRPF del IEF.

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File URL: http://www.ief.es/documentos/recursos/publicaciones/papeles_trabajo/2006_25.pdf
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Paper provided by Instituto de Estudios Fiscales in its series Working Papers with number 25-06 Classification-JEL : D31, D33, H23, H24..

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Handle: RePEc:hpe:wpaper:y:2006:i:25
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  1. Juan Manuel Castañer Carrasco & Desiderio Romero Jordán & José Félix Sanz Sanz, . "Simulación Sobre Los Hogares Españoles De La Reforma Del Irpf De 2003. Efectos Sobre La Oferta Laboral, Recaudación, Distribución Y Bienestar," Working Papers 10-04 Classification-JEL , Instituto de Estudios Fiscales.
  2. Alfredo Moreno & Fidel Picos & Santiago Díaz de Sarralde & María Antiqueira, . "La Muestra De Declarantes Ief-Aeat 2002 Y La Simulación De Reformas Fiscales: Descripción Y Aplicación Práctica," Working Papers 28-05 Classification-JEL , Instituto de Estudios Fiscales.
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