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Una Descomposición De La Redistribución En Sus Componentes Vertical Y Horizontal: Una Aplicación Al Irpf

Author

Listed:
  • Irene Perrote

    (Universidad Europea de Madrid)

Abstract

. En este trabajo se descompone el efecto redistributivo del sistema fiscal en su componente vertical y horizontal por medio de la estimación no paramétrica siguiendo la metodología de Perrote et al. (2001). La base de datos utilizada es el panel de declarantes del Impuesto sobre la Renta de las Persona Físicas (IRPF) del Instituto de Estudios Fiscales (IEF) para los años 1990 a 1994. Estos resultados son comparados con los que se obtendrían con otras descomposiciones existentes en la literatura (Aronson et al., 1994 y Lambert y Ramos, 1997). Esta metodología nos permite realizar un ejercicio de robustez de los resultados obtenidos, con respecto a un conjunto de índices alternativos.

Suggested Citation

  • Irene Perrote, "undated". "Una Descomposición De La Redistribución En Sus Componentes Vertical Y Horizontal: Una Aplicación Al Irpf," Working Papers 11-02 Classification-JEL , Instituto de Estudios Fiscales.
    • Handle: RePEc:hpe:wpaper:y:2002:i:11
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    Cited by:

    1. Linda Irene Llamas Rembao & Luis Huesca Reynoso & José Javier González, 2019. "Impact of Income Taxes on Wages. A Non Parametric Analysis of the Mexican Case," Remef - Revista Mexicana de Economía y Finanzas Nueva Época REMEF (The Mexican Journal of Economics and Finance), Instituto Mexicano de Ejecutivos de Finanzas, IMEF, vol. 14(1), pages 79-94, Enero-Mar.

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