English, Article edition: Los efectos de la inflación sobre la desigualdad en el IRPF español FUENMAYOR, A.; GRANELL, R.; HIGÓN, FRANCISCO; ...

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Bookmark: http://trove.nla.gov.au/version/69127
Physical Description
  • article
Language
  • English

Edition details

Title
  • Los efectos de la inflación sobre la desigualdad en el IRPF español
Author
  • FUENMAYOR, A.
  • GRANELL, R.
  • HIGÓN, FRANCISCO
  • SANCHIS LLOPIS, JUAN ALBERTO
Physical Description
  • article
Notes
  • The aim of this piece of research is to analyse how inflation erodes the income tax systems, and how that may change its distributional properties. We further investigate the effects of the 2003 tax reform. Although the Spanish government claimed that this reform would reduce tax liabilities, many argue that this reform only offsets the effects of inflation suffered by the population since 1999. Using the European Community Household Panel (ECHP) data set we aim to shed some light on the above issues through microsimulation techniques. Furthermore, we also measure the inequality effects caused by the lack of inflation adjustment in the Spanish income tax. En este trabajo analizamos cómo la inflación erosiona el impuesto sobre la renta, y cómo esto modifica sus propiedades distributivas. Investigamos además los efectos de la reforma fiscal de 2003. Aunque el gobierno español mantuvo que dicha reforma reducía las facturas fiscales de todos los contribuyentes, muchos investigadores afirman que el impuesto ha hecho poco más que compensar los efectos de la inflación desde 1999. Utilizando el Panel de Hogares de la Unión Europea (PHOGUE), profundizamos sobre estos temas utilizando técnicas de microsimulación. Además, medimos los efectos sobre la desigualdad provocados por la falta de ajuste a la inflación del impuesto sobre la renta español.
  • RePEc:lrk:eeaart:26_3_1
Language
  • English
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