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Efectos redistributivos de las recientes reformas del IRPF utilizando el microsimulador balear

Author

Listed:
  • Xisco Oliver

    () (Universitat de les Illes Balears)

  • Miquel Ventayol

    () (Universitat de les Illes Balears)

Abstract

En el presente trabajo se analizan los efectos que han tenido sobre la desigualdad, la redistribución y la pobreza las recientes reformas del IRPF en Baleares. Los datos provienen de los registros fiscales suministrados por IEF-AEAT: muestra de declarantes y no declarantes del IRPF de 2006. Los resultados apuntan a que la reforma realizada en 2007 supuso una rebaja impositiva y una mayor progresividad, sin embargo no logró reducir la desigualdad. A partir de 2008 se reduce la carga impositiva de los trabajadores, para paliar los efectos de la crisis. Posteriormente, desaparecen las medidas "anti-crisis" y aumenta la presión fiscal, para combatir el déficit público. Todo ello ha modificado la desigualdad existente en Baleares, aunque de forma muy moderada, lo que hace que Baleares siga teniendo una desigualdad de rentas elevada comparada con el resto de España.

Suggested Citation

  • Xisco Oliver & Miquel Ventayol, 2011. "Efectos redistributivos de las recientes reformas del IRPF utilizando el microsimulador balear," DEA Working Papers 43, Universitat de les Illes Balears, Departament d'Economía Aplicada.
  • Handle: RePEc:ubi:deawps:43
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    More about this item

    Keywords

    Microsimulación; redistribución; IRPF; Islas Baleares;

    JEL classification:

    • C81 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs - - - Methodology for Collecting, Estimating, and Organizing Microeconomic Data; Data Access
    • D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household

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