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Una medición de la rémora inflacionaria del IRPF : 1979-1985

Author

Listed:
  • José Manuel Gonzalez-Páramo

    (Facultad de Ciencias Económicas y Empresariales. Universidad Complutense de Madrid.)

  • Isabel Argimón Maza

    (Facultad de Ciencias Económicas y Empresariales. Universidad Complutense de Madrid.)

Abstract

Este artículo desarrolla un método simple para medir el impacto combinado de la inflación y la progresividad efectiva del impuesto personal sobre la renta sobre la recaudación real del tributo (rémora inflacionaria), utilizando la información contenida en los datos agregados difundidos por la Administración Tributaria. Este método se basa en una estimación simple de la tarifa de tipos impositivos efectivos y postula una distribución uniforme de los contribuyentes dentro de cada tramo de bases imponibles. La aplicación de este procedimiento al caso del IRPF entre 1979 y 1985 atribuye a la rémora inflacionaria aproximadamente un 85 por 100 de los aumentos recaudatorios reales registrados durante este período.

Suggested Citation

  • José Manuel Gonzalez-Páramo & Isabel Argimón Maza, 1987. "Una medición de la rémora inflacionaria del IRPF : 1979-1985," Documentos de trabajo de la Facultad de Ciencias Económicas y Empresariales 87-23, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales.
    • Handle: RePEc:ucm:doctra:87-23
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    Keywords

    Rémora inflacionaria; IRPF.;

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