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Los retos de la fiscalidad ante el envejecimiento: evidencia comparada de la Unión Europea, Estados Unidos y Japón

Author

Listed:
  • Fructuoso Borrallo

    (Banco de España)

  • Susana Párraga-Rodríguez

    (Banco de España)

  • Javier J. Pérez

    (Banco de España)

Abstract

Presentamos evidencia basada en microdatos para la Unión Europea, Estados Unidos y Japón que indica que los contribuyentes de mayor edad soportan tipos impositivos efectivos más reducidos que los más jóvenes (por caída de renta y tipo de cesta de consumo). No obstante, los cambios impositivos de las últimas décadas han dado como resultado un aumento de la contribución relativa de este grupo a las finanzas públicas.

Suggested Citation

  • Fructuoso Borrallo & Susana Párraga-Rodríguez & Javier J. Pérez, 2021. "Los retos de la fiscalidad ante el envejecimiento: evidencia comparada de la Unión Europea, Estados Unidos y Japón," Occasional Papers 2102, Banco de España.
    • Handle: RePEc:bde:opaper:2102
    as

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    References listed on IDEAS

    as
    1. Hiroyuki Yashio & Keishi Hachisuka, 2014. "Impact of Population Aging on the Personal Income Tax Base in Japan : Simulation Analysis of Taxation on Pension Benefits Using Micro Data," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, vol. 10(3), pages 519-542, October.
    2. Mark Aguiar & Erik Hurst, 2013. "Deconstructing Life Cycle Expenditure," Journal of Political Economy, University of Chicago Press, vol. 121(3), pages 437-492.
    3. Cristina Barceló & Laura Crespo & Sandra García-Uribe & Carlos Gento & Marina Gómez & Alicia de Quinto, 2020. "The Spanish survey of household finances (eff): description and methods of the 2017 wave," Occasional Papers 2033, Banco de España.
    4. Olympia Bover & Laura Crespo & Carlos Gento & Ismael Moreno, 2018. "The Spanish survey of household finances (EFF): Description and methods of the 2014 wave," Occasional Papers 1804, Banco de España.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    envejecimiento de la población; recaudación impositiva; impuestos directos; impuestos indirectos;
    All these keywords.

    JEL classification:

    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • J14 - Labor and Demographic Economics - - Demographic Economics - - - Economics of the Elderly; Economics of the Handicapped; Non-Labor Market Discrimination

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