IDEAS home Printed from https://ideas.repec.org/a/hpe/journl/y2005v175i4p61-101.html
   My bibliography  Save this article

La influencia de la deducción por descendientes en el tamaño de la familia. Un ejercicio con microdatos para España

Author

Listed:
  • Jaime Vallés Giménez

    (Facultad de Económicas de Zaragoza)

  • Anabel Zárate Marco

    (Escuela de Estudios Empresariales de Zaragoza)

Abstract

En este trabajo analizamos la relación que puede existir entre la deducción por descendientes contemplada en el IRPF y la elección del tamaño familiar de las mujeres en edad fértil, con objeto de extraer alguna conclusión sobre la efectividad de dicha deducción para elevar la natalidad. Para ello, utilizando el PHOGUE, hemos estimado un modelo ordenado jerarquizado y un modelo censurado. Los resultados muestran que la deducción por descendientes, junto con otras variables, resulta relevante en la explicación del tamaño familiar, si bien, el efecto de la deducción sobre la endógena es modesto. A pesar de ello, la facilidad y rapidez con que se actúa sobre las variables fiscales, frente a otros aspectos como los culturales, puede apoyar la actuación del Sector Público a través de este instrumento para estimular la natalidad, especialmente si se diseña una estrategia que concentre los potenciales recursos adicionales en la deducción por el segundo descendiente.

Suggested Citation

  • Jaime Vallés Giménez & Anabel Zárate Marco, 2005. "La influencia de la deducción por descendientes en el tamaño de la familia. Un ejercicio con microdatos para España," Hacienda Pública Española / Review of Public Economics, IEF, vol. 175(4), pages 61-101, december.
    • Handle: RePEc:hpe:journl:y:2005:v:175:i:4:p:61-101
    as

    Download full text from publisher

    File URL: https://www.ief.es/comun/Descarga.cshtml?ruta=~/docs/destacados/publicaciones/revistas/hpe/175_Art3.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Handa, Sudhanshu, 2000. "The Impact of Education, Income, and Mortality on Fertility in Jamaica," World Development, Elsevier, vol. 28(1), pages 173-186, January.
    2. repec:bla:econom:v:51:y:1984:i:204:p:447-56 is not listed on IDEAS
    3. Abul Masih & Rumi Masih, 2000. "The dynamics of fertility, family planning and female education in a developing economy," Applied Economics, Taylor & Francis Journals, vol. 32(12), pages 1617-1627.
    4. Ward, Michael P & Butz, William P, 1980. "Completed Fertility and Its Timing," Journal of Political Economy, University of Chicago Press, vol. 88(5), pages 917-940, October.
    5. Juan Prieto Rodríguez & Santiago Alvarez García, 2002. "Incidencia de la reforma del IRPF sobre la oferta laboral y el bienestar de la familia española," Hacienda Pública Española / Review of Public Economics, IEF, vol. 160(1), pages 121-146, march.
    6. Lambert, Peter J. & Yitzhaki, Shlomo, 1997. "Income tax credits and exemptions," European Journal of Political Economy, Elsevier, vol. 13(2), pages 343-351, May.
    7. Newman, John L & McCulloch, Charles E, 1984. "A Hazard Rate Approach to the Timing of Births," Econometrica, Econometric Society, vol. 52(4), pages 939-961, July.
    8. Cigno, Alessandro & Ermisch, John, 1989. "A microeconomic analysis of the timing of births," European Economic Review, Elsevier, vol. 33(4), pages 737-760, April.
    9. Michael, Robert T, 1973. "Education and the Derived Demand for Children," Journal of Political Economy, University of Chicago Press, vol. 81(2), pages 128-164, Part II, .
    10. Groot, Wim & Pott-Buter, Hettie A, 1992. "The Timing of Maternity in the Netherlands," Journal of Population Economics, Springer;European Society for Population Economics, vol. 5(2), pages 155-172, April.
    11. Leslie Whittington, 1992. "Taxes and the Family: The impact of the tax exemption for dependents on marital fertility," Demography, Springer;Population Association of America (PAA), vol. 29(2), pages 215-226, May.
    12. Barmby, T & Cigno, A, 1990. "A Sequential Probability Model of Fertility Patterns," Journal of Population Economics, Springer;European Society for Population Economics, vol. 3(1), pages 31-51, April.
    13. Anthony B. Atkinson & François Bourguignon, 1987. "Income Distribution and Differences in Needs," Palgrave Macmillan Books, in: George R. Feiwel (ed.), Arrow and the Foundations of the Theory of Economic Policy, chapter 12, pages 350-370, Palgrave Macmillan.
    14. Schultz, T Paul, 1969. "An Economic Model of Family Planning and Fertility," Journal of Political Economy, University of Chicago Press, vol. 77(2), pages 153-180, March/Apr.
    15. Stacy Dickert-Conlin & Amitabh Chandra, 1999. "Taxes and the Timing of Birth," Journal of Political Economy, University of Chicago Press, vol. 107(1), pages 161-177, February.
    16. Cigno, Alessandro, 1986. "Fertility and the Tax-Benefit System: A Reconsideration of the Theory of Family Taxation," Economic Journal, Royal Economic Society, vol. 96(384), pages 1035-1051, December.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Jr-Tsung Huang, 2008. "The Personal Tax Exemption and Married Women's Birth Spacing in the United States," Public Finance Review, , vol. 36(6), pages 728-747, November.
    2. Tom Kornstad & Marit Rønsen, 2018. "Women’s Wages and Fertility Revisited Evidence from Norway," European Journal of Population, Springer;European Association for Population Studies, vol. 34(4), pages 491-518, October.
    3. Peter Alders, 1998. "The Effect of Skill Level on the Timing of Childbearing and Number of Children," Tinbergen Institute Discussion Papers 98-127/3, Tinbergen Institute.
    4. Kenneth Troske & Alexandru Voicu, 2013. "The effect of the timing and spacing of births on the level of labor market involvement of married women," Empirical Economics, Springer, vol. 45(1), pages 483-521, August.
    5. Tom Kornstad & Marit Rønsen, 2014. "Women's wages and fertility revisited. Evidence from Norway," Discussion Papers 784, Statistics Norway, Research Department.
    6. Frini, Olfa & Muller, Christophe, 2012. "Demographic transition, education and economic growth in Tunisia," Economic Systems, Elsevier, vol. 36(3), pages 351-371.
    7. Jaime Vallés Giménez & Anabel Zárate Marco, "undated". "Influyen las ayudas públicas por descendientes la fecundidad?. Un estudio para Espana por tramos de edad," Studies on the Spanish Economy 148, FEDEA.
    8. Azarnert, Leonid V., 2010. "Immigration, fertility, and human capital: A model of economic decline of the West," European Journal of Political Economy, Elsevier, vol. 26(4), pages 431-440, December.
    9. Claude Diebolt & Cédric Doliger, 2005. "Becker vs. Easterlin. Education, Fertility and Growth in France after World War II," Working Papers 05-03, Association Française de Cliométrie (AFC).
    10. Jérôme Adda & Christian Dustmann & Katrien Stevens, 2017. "The Career Costs of Children," Journal of Political Economy, University of Chicago Press, vol. 125(2), pages 293-337.
    11. Hippolyte d'Albis & Angela Luci Greulich & Grégory Ponthière, 2015. "Avoir un enfant plus tard: Enjeux sociodémographiques du report des naissances," Post-Print halshs-01245523, HAL.
    12. Pierre Pestieau & Gregory Ponthiere, 2013. "Childbearing Age, Family Allowances, and Social Security," Southern Economic Journal, John Wiley & Sons, vol. 80(2), pages 385-413, October.
    13. Hippolyte D'Albis & Angela Greulich & Grégory Ponthière, 2015. "AVOIR UN ENFANT PLUS TARD Enjeux sociodémographiques du report des naissances," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) hal-01298929, HAL.
    14. Alicia Adsera, 2011. "Where Are the Babies? Labor Market Conditions and Fertility in Europe [Où sont les bébés ? Conditions du marché du travail et fécondité en Europe]," European Journal of Population, Springer;European Association for Population Studies, vol. 27(1), pages 1-32, February.
    15. Fort, Margherita, 2005. "Education and timing of births: evidence from a natural experiment in Italy," ISER Working Paper Series 2005-20, Institute for Social and Economic Research.
    16. Mike Brewer & Anita Ratcliffe & Sarah dSmith, 2012. "Does welfare reform affect fertility? Evidence from the UK," Journal of Population Economics, Springer;European Society for Population Economics, vol. 25(1), pages 245-266, January.
    17. Luis Fernando Gamboa & Nohora Forero Ramírez, 2008. "Fertility and schooling: how this relation changed between 1995 and 2005 in Colombia," Documentos de Trabajo 4711, Universidad del Rosario.
    18. Robert Fenge & Beatrice Scheubel, 2017. "Pensions and fertility: back to the roots," Journal of Population Economics, Springer;European Society for Population Economics, vol. 30(1), pages 93-139, January.
    19. Jona Schellekens, 2009. "Family allowances and fertility: Socioeconomic differences," Demography, Springer;Population Association of America (PAA), vol. 46(3), pages 451-468, August.
    20. Alison Booth & Hiau Kee, 2009. "Birth order matters: the effect of family size and birth order on educational attainment," Journal of Population Economics, Springer;European Society for Population Economics, vol. 22(2), pages 367-397, April.

    More about this item

    Keywords

    deducción marginal relativa por descendientes; tamaño familiar; probabilidad.;
    All these keywords.

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hpe:journl:y:2005:v:175:i:4:p:61-101. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Miguel Gómez de Antonio (email available below). General contact details of provider: https://edirc.repec.org/data/iefgves.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.