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Progresividad Y Redistribución A Través Del Irpf Español: Un Análisis De Bienestar Social Para El Periodo 1982-1998

Author

Listed:
  • Jorge Onrubia Fernández(1)

    (Universidad Complutense de Madrid.)

  • María del Carmen Rodado Ruiz(2)

    (Universidad Rey Juan Carlos)

  • Santiago Díaz de Sarralde(3)

    (Instituto de Estudios Fiscales–Universidad Rey Juan Carlos.)

  • César Pérez López(4)

    (Instituto de Estudios Fiscales–Universidad Complutense de Madrid)

Abstract

. En el presente trabajo se estudia la capacidad mostrada por el IRPF español para reducir la desigualdad de la renta a lo largo del periodo 1982-1998. Asimismo, se evalúa cuál ha sido el impacto de este efecto redistributivo en términos de bienestar social. En el análisis realizado se ha considerado la influencia que han podido tener las modificaciones de la estructura del impuesto introducidas por las distintas reformas de este periodo. Para ello, se ha calculado para cada ejercicio la contribución a la progresividad global y al efecto redistributivo de los principales elementos de su estructura. El análisis empírico se ha realizado a partir de los microdatos del Panel de Declarantes por IRPF del Instituto de Estudios Fiscales.

Suggested Citation

  • Jorge Onrubia Fernández(1) & María del Carmen Rodado Ruiz(2) & Santiago Díaz de Sarralde(3) & César Pérez López(4), "undated". "Progresividad Y Redistribución A Través Del Irpf Español: Un Análisis De Bienestar Social Para El Periodo 1982-1998," Working Papers 23-06 Classification-JEL , Instituto de Estudios Fiscales.
    • Handle: RePEc:hpe:wpaper:y:2006:i:23
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    References listed on IDEAS

    as
    1. Luis Ayala Cañón(1) & Jorge Onrubia Fernández(2) & María del Carmen Rodado Ruiz, "undated". "El Tratamiento De Las Fuentes De Renta En El Irpf Y Su Influencia En La Desigualdad Y La Redistribución," Working Papers 25-06 Classification-JEL , Instituto de Estudios Fiscales.
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    5. Mr. Howell H Zee, 2005. "Personal Income Tax Reform: Concepts, Issues, and Comparative Country Developments," IMF Working Papers 2005/087, International Monetary Fund.
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    More about this item

    Keywords

    Imposición sobre la renta personal; progresividad; redistribución; bienestar social; reformas IRPF.;
    All these keywords.

    JEL classification:

    • D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

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