NDLI: La reforma del IRPF de 2007: una evaluación de sus efectos

Content Provider	Semantic Scholar
Author	Míguez, Santiago Díaz De Sarralde Sánchez, Fidel Picos Sáez, Alfredo Moreno Torrejón, Lucía Pérez, María Antiqueira
Copyright Year	2007
Abstract	El presente trabajo analiza los efectos de la reforma del IRPF que entrara en vigor en el ano 2007 en terminos de coste recaudatorio, progresividad y redistribucion. Con un coste recaudatorio reducido, de cara a preservar la financiacion de las politicas de gasto, la reforma introduce mayor equidad en el tratamiento de las circunstancias personales y familiares, eleva los umbrales de tributacion, rebaja la tributacion de las rentas del trabajo y aumenta la neutralidad formal en el tratamiento del ahorro. La evaluacion cuantitativa se realiza utilizando el microsimulador desarrollado en el Instituto de Estudios Fiscales (Microsim.IEF Renta 1.0), basado en las bases de datos de declarantes y nodeclarantes distribuidas por el IEF.
File Format	PDF HTM / HTML
Alternate Webpage(s)	http://fidel.webs.uvigo.es/docs/2006_ief_pt_26_06.pdf
Language	English
Access Restriction	Open
Content Type	Text
Resource Type	Article

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