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Desigualdad horizontal del IRPF en las Comunidades Autónomas

Nuestro objetivo es medir la incidencia en términos de equidad horizontal del IRPF en las Comunidades Autónomas, utilizando una muestra aleatoria simple anual del panel expandido de declaraciones de IRPF. El trabajo se desarrolla en cuatro puntos. El primero sienta las bases metodológicas que son esenciales para el análisis. El análisis aplicado se lleva a cabo en el segundo apartado, donde se establecen los resultados de la medición de la equidad horizontal a través de la aplicación de un índice adecuado. Posteriormente, realizamos un análisis de escalado multidimensional (MDS) cuyo interés es ordenar los valores del índice de las comunidades en dos dimensiones y distribuirlas en un plano estableciendo la posición relativa entre ellas en términos de desigualdad. El apartado tres está dedicado a revisar las causas generadoras de la desigualdad horizontal y en el cuarto apartado establecemos las principales conclusiones.

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Paper provided by Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales in its series Documentos de trabajo de la Facultad de Ciencias Económicas y Empresariales with number 97-01.

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Length: 19 pages
Date of creation: 1997
Date of revision:
Handle: RePEc:ucm:doctra:97-01
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