IDEAS home Printed from https://ideas.repec.org/p/fda/fdaeee/eee2014-12.html
   My bibliography  Save this paper

Renta personal de los municipios espanoles y su distribución: Metodología de estimación a partir de microdatos tributarios

Author

Listed:
  • Miriam Hortas Rico
  • Jorge Onrubia Fernández

Abstract

En este documento se presenta la base de datos Renta personal de los municipios espanoles y su distribución, así como la metodología seguida para su elaboración. Esta base de datos proporciona una estadística anual para los municipios espanoles de más de 5.000 habitantes pertenecientes a las Comunidades y Ciudades Autónomas de Régimen Fiscal Común. Para llevar a cabo las estimaciones tanto de la renta personal como de su distribución se utilizan las Muestras Anuales de Declarantes de IRPF difundidas por el Instituto de Estudios Fiscales (IEF) y la Agencia Estatal de Administración Tributaria (AEAT), así como las estadísticas agregadas de IRPF por municipios de la AEAT. La representatividad a nivel local de los microdatos tributarios es obtenida mediante un proceso computacional de corrección de los factores de elevación poblacional.

Suggested Citation

  • Miriam Hortas Rico & Jorge Onrubia Fernández, 2014. "Renta personal de los municipios espanoles y su distribución: Metodología de estimación a partir de microdatos tributarios," Studies on the Spanish Economy eee2014-12, FEDEA.
    • Handle: RePEc:fda:fdaeee:eee2014-12
    as

    Download full text from publisher

    File URL: https://documentos.fedea.net/pubs/eee/eee2014-12.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. A. L. Bowley, 1914. "The British Super-Tax and the Distribution of Income," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 28(2), pages 255-268.
    2. Anthony B. Atkinson & Thomas Piketty & Emmanuel Saez, 2011. "Top Incomes in the Long Run of History," Journal of Economic Literature, American Economic Association, vol. 49(1), pages 3-71, March.
    3. Naomi E. Feldman & Joel Slemrod, 2007. "Estimating tax noncompliance with evidence from unaudited tax returns," Economic Journal, Royal Economic Society, vol. 117(518), pages 327-352, March.
    4. Erik Hurst & Geng Li & Benjamin Pugsley, 2014. "Are Household Surveys Like Tax Forms? Evidence from Income Underreporting of the Self-Employed," The Review of Economics and Statistics, MIT Press, vol. 96(1), pages 19-33, March.
    5. Joel Slemrod & Caroline Weber, 2012. "Evidence of the invisible: toward a credibility revolution in the empirical analysis of tax evasion and the informal economy," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(1), pages 25-53, February.
    6. Andrew Leigh, 2007. "How Closely Do Top Income Shares Track Other Measures of Inequality?," Economic Journal, Royal Economic Society, vol. 117(524), pages 619-633, November.
    7. Martin Ravallion, 2003. "Measuring Aggregate Welfare in Developing Countries: How Well Do National Accounts and Surveys Agree?," The Review of Economics and Statistics, MIT Press, vol. 85(3), pages 645-652, August.
    8. Bruce D. Meyer & James X. Sullivan, 2011. "Viewpoint: Further results on measuring the well-being of the poor using income and consumption," Canadian Journal of Economics, Canadian Economics Association, vol. 44(1), pages 52-87, February.
    9. Félix Domínguez Barrero & Julio López Laborda & Fernando Rodrigo Sauco, 2014. ""El hueco que deja el Diablo": Una estimación del fraude en el IRPF con microdatos tributarios," Studies on the Spanish Economy eee2014-01, FEDEA.
    10. Miriam Hortas-Rico & Jorge Onrubia, 2015. "Personal Income and its Distribution in Spanish municipalities," REGION, European Regional Science Association, vol. 2, pages 5-6.
    11. Atkinson, Anthony B., 1970. "On the measurement of inequality," Journal of Economic Theory, Elsevier, vol. 2(3), pages 244-263, September.
    12. John Creedy & Ivan Tuckwell, 2004. "Reweighting Household Surveys for Tax Microsimulation Modelling: An Application to the New Zealand Household Economic Survey," Australian Journal of Labour Economics (AJLE), Bankwest Curtin Economics Centre (BCEC), Curtin Business School, vol. 7(1), pages 71-88, March.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Hidalgo-Hidalgo, Marisa & Jiménez, Natalia & López-Pintado, Dunia, 2021. "Social influence and position effects," Journal of Economic Behavior & Organization, Elsevier, vol. 182(C), pages 113-131.
    2. Julián Costas-Fernández & Simón Lodato, 2022. "Inequality, poverty and the composition of redistribution," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 59(4), pages 925-967, November.
    3. Miriam Hortas-Rico & Jorge Onrubia, 2023. "Renta personal de los municipios españoles y su distribución: Actualización de la estadística 2004-2016," Studies on the Spanish Economy eee2023-26, FEDEA.
    4. Miriam Hortas-Rico & Jorge Onrubia, 2022. "Renta personal de los municipios españoles y su distribución, años 2015 y 2016," Fedea Economy Notes 2022-05, FEDEA.
    5. Oto-Peralías, Daniel & Romero-Ávila, Diego, 2017. "The consequences of persistent inequality on social capital: A municipal-level analysis of blood donation data," Economics Letters, Elsevier, vol. 151(C), pages 53-57.

    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. Miriam Hortas-Rico & Jorge Onrubia & Daniele Pacifico, 2014. "Estimating the Personal Income Distribution in Spanish Municipalities Using Tax Micro-Data," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1419, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    2. Walter Bossert & Conchita D’Ambrosio & Kohei Kamaga, 2021. "Extreme Values, Means, and Inequality Measurement," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 67(3), pages 564-590, September.
    3. Annette Alstadsæter & Niels Johannesen & Gabriel Zucman, 2019. "Tax Evasion and Inequality," American Economic Review, American Economic Association, vol. 109(6), pages 2073-2103, June.
    4. Cabral, Ana Cinta G. & Gemmell, Norman, 2018. "Estimating Self-Employment Income-Gaps from Register and Survey Data: Evidence for New Zealand," Working Paper Series 20833, Victoria University of Wellington, Chair in Public Finance.
    5. Ana Cinta G. Cabral & Norman Gemmell & Nazila Alinaghi, 2021. "Are survey-based self-employment income underreporting estimates biased? New evidence from matched register and survey data," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(2), pages 284-322, April.
    6. Cabral, Ana Cinta G. & Gemmell, Norman, 2018. "Estimating Self-Employment Income-Gaps from Register and Survey Data: Evidence for New Zealand," Working Paper Series 7625, Victoria University of Wellington, Chair in Public Finance.
    7. Paulus, Alari, 2015. "Tax evasion and measurement error: An econometric analysis of survey data linked with tax records," ISER Working Paper Series 2015-10, Institute for Social and Economic Research.
    8. Nikolaos Artavanis & Adair Morse & Margarita Tsoutsoura, 2015. "Tax Evasion across Industries: Soft Credit Evidence from Greece," NBER Working Papers 21552, National Bureau of Economic Research, Inc.
    9. Figari, Francesco & Bazzoli, Martina & Di Caro, Paolo & V. Fiorio, Carlo & Manzo, Marco, 2020. "Size, heterogeneity and distributional effects of self-employment income tax evasion in Italy," EUROMOD Working Papers EM18/20, EUROMOD at the Institute for Social and Economic Research.
    10. Erlend E. Bø & Joel Slemrod & Thor O. Thoresen, 2015. "Taxes on the Internet: Deterrence Effects of Public Disclosure," American Economic Journal: Economic Policy, American Economic Association, vol. 7(1), pages 36-62, February.
    11. Olivier Bargain, 2017. "Welfare analysis and redistributive policies," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 15(4), pages 393-419, December.
    12. Odd E Nygård & Joel Slemrod & Thor O Thoresen, 2019. "Distributional Implications of Joint Tax Evasion," The Economic Journal, Royal Economic Society, vol. 129(620), pages 1894-1923.
    13. James Alm & Brian Erard, 2016. "Using Public Information to Estimate Self-Employment Earnings of Informal Suppliers," Public Budgeting & Finance, Wiley Blackwell, vol. 36(1), pages 22-46, February.
    14. Salvatore Morelli & Timothy Smeeding & Jeffrey Thompson, 2014. "Post-1970 Trends in Within-Country Inequality and Poverty: Rich and Middle Income Countries," CSEF Working Papers 356, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy.
    15. Debora Di Gioacchino & Domenico Fichera, 2022. "Tax evasion and social reputation: The role of influencers in a social network," Metroeconomica, Wiley Blackwell, vol. 73(4), pages 1048-1069, November.
    16. Martina Bazzoli & Paolo Di Caro & Franceso Figari & Carlo V. Fiorio & Marco Manzo, 2020. "Size, heterogeneity and distributional effects of self-employment income tax evasion in Italy," Working Papers wp2020-8, Ministry of Economy and Finance, Department of Finance.
    17. Andrea Albarea & Michele Bernasconi & Anna Marenzi & Dino Rizzi, 2020. "Income Underreporting and Tax Evasion in Italy: Estimates and Distributional Effects," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 66(4), pages 904-930, December.
    18. Jakub Bartak & Łukasz Jabłoński, 2020. "Inequality and growth: What comes from the different inequality measures?," Bulletin of Economic Research, Wiley Blackwell, vol. 72(2), pages 185-212, April.
    19. Nancy Birdsall & Christian J. Meyer, 2015. "The Median is the Message: A Good Enough Measure of Material Wellbeing and Shared Development Progress," Global Policy, London School of Economics and Political Science, vol. 6(4), pages 343-357, November.
    20. Haiyuan Wan & Yangcheng Yu, 2023. "Correction of China's income inequality for missing top incomes," Review of Development Economics, Wiley Blackwell, vol. 27(3), pages 1769-1791, August.

    More about this item

    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:fda:fdaeee:eee2014-12. 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: Carmen Arias (email available below). General contact details of provider: https://www.fedea.net .

    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.