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Progresividad y redistribución a través del IRPF español: Un análisis de bienestar social para el periodo 1982-1998

Author

Listed:
  • Jorge Onrubia Fernández

    (Universidad Complutense de Madrid)

  • María del Carmen Rodado Ruíz

    (Universidad Rey Juan Carlos)

  • Santiago Díaz De Sarralde Míguez

    (Instituto de Estudios Fiscales, Universidad Rey Juan Carlos)

  • César Pérez López

    (Instituto de Estudios Fiscales, Universidad Complutense de Madrid)

Abstract

En este trabajo se estudia la capacidad redistributiva mostrada por el IRPF español a lo largo del periodo 1982-1998, así como su impacto en el bienestar social. En el análisis se han considerado las cuatro grandes reformas del impuesto de este periodo, calculando para cada ejercicio la contribución a la progresividad global y al efecto redistributivo de los principales elementos de su estructura. Los resultados obtenidos a partir del Panel de Declarantes por IRPF del IEF muestran que la capacidad redistributiva del IRPF en este periodo ha venido explicada, esencialmente, por la progresividad de su tarifa y, en menor medida, por el tratamiento de las rentas del trabajo personal. Su aplicación ha generado ganancias de bienestar social crecientes en el tiempo, tan solo limitadas en los años de fuerte recesión económica.

Suggested Citation

  • Jorge Onrubia Fernández & María del Carmen Rodado Ruíz & Santiago Díaz De Sarralde Míguez & César Pérez López, 2007. "Progresividad y redistribución a través del IRPF español: Un análisis de bienestar social para el periodo 1982-1998," Hacienda Pública Española / Review of Public Economics, IEF, vol. 183(4), pages 81-124, december.
    • Handle: RePEc:hpe:journl:y:2007:v:183:i:4:p:81-124
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    References listed on IDEAS

    as
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    More about this item

    Keywords

    impuesto sobre la renta personal; progresividad; redistribución; bienestar social; reformas IRPF;
    All these keywords.

    JEL classification:

    • D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

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