Flexibilidad impositiva y reforma del IRPF en Españaun ejercicio de microsimulación
- Raymond Bara, José Luis
- Oliver Alonso, Josep
- Edo Hernández, Valentín
ISSN: 0210-9107
Year of publication: 2001
Issue: 87
Pages: 114-127
Type: Article
More publications in: Papeles de economía española
Abstract
Nominal and real growth of family income maygenerate increases in fiscal pressure if the personaltax income tax is not corrected by the increases in monetary revenue. This research puts forward some possibilities of personal income tax reform, considering different xcenarios of growth, rate reduction and raising tax exemption cut-offs. The results obtained with the microsimulation (2000-2005) suggest that, in order to maintain tax pressure at values close to those of 1999, in the coming years it would be necessary to reduce the tax rate by 2-3 percentage points and raise exemption out-opffs by the same amount as the nominal increase in income. According to this theory, moreover, the re-distributive effect of taxation remains practically unchanged during the period 2000 to 2005.