Publication: La incidencia de los impuestos y las prestaciones a partir de las encuestas de ingresos y gastos de los hogares: metodología y aplicaciones
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2021-04-07
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Universidad Complutense de Madrid
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Abstract
El principal objetivo de esta tesis doctoral es conocer cómo se reparte la carga tributaria, incluyendo la imposición directa e indirecta, y las prestaciones sociales entre los hogares españoles. Para ello, es necesario contar con información a nivel de hogares sobre los ingresos, el consumo y las prestaciones sociales. Sin embargo, no es habitual contar con una encuesta que recoja conjuntamente dicha información para la mayoría delos países europeos. En el caso de España, la Encuesta de Presupuestos Familiares(EPF) suministra información anual sobre el consumo de los hogares residentes, mientras que la Encuesta de Condiciones de Vida (ECV) recoge información detallada sobre los ingresos de los hogares, así como los pagos de impuestos directos y las prestaciones monetarias recibidas. Ante esta limitación de datos, el primer objetivo específico de esta tesis es proponer y aplicar una metodología de fusión de la ECV y la EPF. El proceso de fusión de datos, de carácter paramétrico, consiste en la estimación de los consumos en la EPF para posteriormente, utilizando variables comunes a ambas encuestas, realizar su imputación en la ECV...
The main objective of this thesis is to assess the redistributive impact of the Spanish taxation system, including direct and indirect taxes and the social benefits. Micro-level data of both direct and indirect taxation is required. However, this information is presented in two separate surveys for the majority of the European countries. In the case of Spain, the Household Budget Survey (HBS) provides information about household spending, while the Europan Union Statistics on Income and Living Conditions (EU-SILC) reports on household income, main direct taxes and social contributions. So, a matching procedure is developed in order to merge these two surveys. Firstly, the household expenditure is estimated in the HBS and then it is imputed in the EU-SILC using common explicative variables to both surveys. Then, the EU-SILC imputed household expenditure is used to simulate the indirect taxation. As a result, the merged databased is formed by an extended EU-SILC, which keeps unchanged the household income, direct taxation and the social benefits, and the indirect taxation simulated using the imputed household expenditure...
The main objective of this thesis is to assess the redistributive impact of the Spanish taxation system, including direct and indirect taxes and the social benefits. Micro-level data of both direct and indirect taxation is required. However, this information is presented in two separate surveys for the majority of the European countries. In the case of Spain, the Household Budget Survey (HBS) provides information about household spending, while the Europan Union Statistics on Income and Living Conditions (EU-SILC) reports on household income, main direct taxes and social contributions. So, a matching procedure is developed in order to merge these two surveys. Firstly, the household expenditure is estimated in the HBS and then it is imputed in the EU-SILC using common explicative variables to both surveys. Then, the EU-SILC imputed household expenditure is used to simulate the indirect taxation. As a result, the merged databased is formed by an extended EU-SILC, which keeps unchanged the household income, direct taxation and the social benefits, and the indirect taxation simulated using the imputed household expenditure...
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Tesis inédita de la Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Departamento de Economía Aplicada, Pública y Política, leída el 23-11-2020