Publication: Distribución de la renta y resdistribución a través del IRPF en España
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1994
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Facultad de Ciencias Económicas y Empresariales. Instituto Complutense de Análisis Económico (ICAE)
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En este papel se analiza la influencia de la distribución de la renta antes de impuestos sobre la redistribución del IRPF. Para ello se requiere estudiar la influencia de la distribución inicial sobre la progresividad y los tipos impositivos medios. El tema es importante por dos motivos. En primer lugar, esta metodología nos permite aislar el efecto puro del Sistema Fiscal y, en segundo término, nos permite detectar el grado de redistribución automática inherente al IRPF. Contrastamos empíricamente algunos resultados teóricos y demostramos la importancia de la distribución antes de impuestos en la evolución de la capacidad rcdistribuliva del IRPF. Cunato más desigual es la distribución de partida, más redistributivo es el IRPF.
In Ihis paper we analyze the influence of the pre-tax distribution of income on the redistribution of the Spanish Personal Income Tax. Previously, it is required to study the influence of the pre-tax distribution on the effective average tax rates and on the progressivity. This issue is important for two reasons. First of all, il is important to isolate the pure effect of the Fiscal Reforms and, secondly, to show whether the Income Tax is a good system to counteract individual or subgroup distributional changes automatically. We test empirically a set of theoretical results, using a Spanish Income Tax Panel data at a regional level, and show a certain importance of the pre-tax distributional changes on the explanation of the redistribution effect of the Income Taxation, in the sense that the more unequal the pre-tax distribution is, the more redistributive the System is.
In Ihis paper we analyze the influence of the pre-tax distribution of income on the redistribution of the Spanish Personal Income Tax. Previously, it is required to study the influence of the pre-tax distribution on the effective average tax rates and on the progressivity. This issue is important for two reasons. First of all, il is important to isolate the pure effect of the Fiscal Reforms and, secondly, to show whether the Income Tax is a good system to counteract individual or subgroup distributional changes automatically. We test empirically a set of theoretical results, using a Spanish Income Tax Panel data at a regional level, and show a certain importance of the pre-tax distributional changes on the explanation of the redistribution effect of the Income Taxation, in the sense that the more unequal the pre-tax distribution is, the more redistributive the System is.
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