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Incidencia de la reforma del IRPF sobre la progresividad: Una simulación para la Comunidad de Madrid

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Abstract

Nuestro objetivo en este trabajo será cuantificar índices globales y parciales de progresividad en dos escenarios: un escenario base que será el año 1996, último para el que las estadísticas tributarias proporcionan información al nivel de desagregación requerido, y un escenario que reproduce la reforma. Todo el análisis se referirá al ámbito de la Comunidad de Madrid, por lo que sus resultados no son extrapolables al conjunto nacional, o en todo caso algún intento de extrapolación requeriría tomar en consideración las especificidades de las variables fiscales en esta Comunidad.

Suggested Citation

  • Carmen Moreno Moreno & Raquel Paredes Gómez & Alfonso Utrilla de la Hoz, 1998. "Incidencia de la reforma del IRPF sobre la progresividad: Una simulación para la Comunidad de Madrid," Documentos de trabajo de la Facultad de Ciencias Económicas y Empresariales 98-24, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales.
    • Handle: RePEc:ucm:doctra:98-24
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