La distribución de la renta en España según datos fiscales
- Ayala Cañón, Luis
- Onrubia Fernández, Jorge
ISSN: 0210-9107
Year of publication: 2001
Issue Title: distribución de la renta en España
Issue: 88
Pages: 89-112
Type: Article
More publications in: Papeles de economía española
Abstract
Microdata fromincome tax returns represent a valuable information baxe for studying economic inequality. In this article we examine the possibilities and limits of this sourcefor analyzing income distribution in Spain. We estimate different indexes of inequality for the last two decades from a sample selection of the set of returns asa whole. To identify the main factors explaining the changes recorded, we carry out a breakdown analysis ofthe variations in inequality by income sources. The paper is completed with a study of income mobility. Forthis purpose we use a "pure panel" sample of income earners included in the taxpayer panel to prepare a setof transition matrixes, while various indicators of the mobility of these incomes are obtained as well.