Microsimlación de políticas impositivas: La(s) reforma(s) del IRPF 2015

Abstract

In this paper we analyze the impact of the Spanish income tax reform made in 2015. With this purpose, and using the information in the database Panel de declarantes de IRPF 1999-2010 corresponding to year 2010, we run two exercises of microsimulation, in which we liquidate, for all the observations in the sample, the Spanish income tax of 2014 and 2015 fiscal years, on the basis of the legislations that rules in every year. From these simulations, we present the main aggregated results to evaluate the changes. Finally, we do an additional analysis on the distributive effects of the 2015 reform, in order to have a more complete view of this reform. In short, we like to assess the effect of 2015 reform on tax collection, progressivity, inequality or redistributive ability of the income tax.