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Estimaciones paramétricas del impuesto sobre la renta en 2019

Author

Listed:
  • Julio Ortega

    (Banco de España)

  • Roberto Ramos

    (Banco de España)

Abstract

Este artículo ofrece una actualización para el año 2019 de las estimaciones de funciones paramétricas del impuesto sobre la renta de las personas físicas, llevadas a cabo por García-Miralles, Guner y Ramos (2019), que se circunscribían a 2015, para el caso de los contribuyentes individuales y a 2013, para el caso de los hogares. De este modo, se proporcionan las estimaciones que sintetizarían dicho impuesto en la situación previa a la pandemia y, en particular, incluirían, para el caso de los hogares, la reforma del impuesto sobre la renta del año 2015. Estas funciones son útiles a la hora de calibrar modelos macroeconómicos de equilibrio general con el fin de simular reformas tributarias o de computar la renta después de impuestos en encuestas cuya información se recoge solo en términos brutos.

Suggested Citation

  • Julio Ortega & Roberto Ramos, 2024. "Estimaciones paramétricas del impuesto sobre la renta en 2019," Occasional Papers 2423, Banco de España.
    • Handle: RePEc:bde:opaper:2423
    DOI: https://doi.org/10.53479/36756
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    More about this item

    Keywords

    impuesto sobre la renta; funciones paramétricas;

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • 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

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