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Elasticidades de la renta gravable y costes de eficiencia en el IRPF dual

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  • Carlos Díaz Caro
  • Jorge Onrubia Fernández

Abstract

En este trabajo se estiman las elasticidades irenta gravable-tipo marginalÓ para el IRPF espanol a partir de la adopción de su actual estructura dual en 2007. La metodología de estimación utilizada proporciona elasticidades diferenciadas para el efecto sustitución y para el efecto renta, con control del problema de reversión a la media. Para tratar el problema de la endogeneidad en las estimaciones se emplea el método de variables instrumentales en dos etapas, instrumentando tanto el tipo marginal como el tipo medio a través de la simulación alternativa de ambos tipos aplicando la normativa pos-reforma a las bases declaradas en el ano previo, actualizadas monetariamente a 2007. Los microdatos utilizados corresponden a los anos 2006 y 2007 del Panel de Declarantes de IRPF del IEF (494.500 observaciones). Para el conjunto de los declarantes se obtiene una elasticidad compensada de 0,415, definida para el concepto de tipo marginal compensado que tiene en cuenta las dos escalas del IRPF dual, y una elasticidad renta de -0,20. Además se ofrecen estimaciones por grupos de declarantes, en función de la edad, sexo y situación laboral. A partir de las elasticidades compensadas por tramos de renta, se calculan los costes de eficiencia generados por la reforma de 2007, así como una medida del coste marginal de los fondos públicos. También se incluye una estimación de los tipos marginales óptimos que maximizarían la recaudación.

Suggested Citation

  • Carlos Díaz Caro & Jorge Onrubia Fernández, 2015. "Elasticidades de la renta gravable y costes de eficiencia en el IRPF dual," Studies on the Spanish Economy eee2015-02, FEDEA.
    • Handle: RePEc:fda:fdaeee:eee2015-02
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