{"id":85201,"date":"2018-03-10T00:09:37","date_gmt":"2018-03-10T00:09:37","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/irpf-eficiencia-y-equidad-tres-ejercicios-de-microsimulacion\/"},"modified":"2018-03-10T00:09:37","modified_gmt":"2018-03-10T00:09:37","slug":"irpf-eficiencia-y-equidad-tres-ejercicios-de-microsimulacion","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/irpf-eficiencia-y-equidad-tres-ejercicios-de-microsimulacion\/","title":{"rendered":"Irpf, eficiencia y equidad: tres ejercicios de microsimulaci\u00f3n"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Nuria Badenes Pl\u00e1 <\/strong><\/h2>\n<p>Las decisiones de los contribuyentes se pueden ver modificadas en presencia de un impuesto sobre la renta personal sobre la renta. Asimismo, este impuesto puede afectar los principios de eficiencia y equidad. El presente trabajo trata de ilustrar a trav\u00e9s de una serie de aplicaciones emp\u00edricas la influencia que el irpf espa\u00f1ol ejerce sobre la decisiones b\u00e1sicas del contribuyente y las implicaciones que la existencia o reforma de determinados aspectos del impuesto se dejan sentir en t\u00e9rminos distributivos y de bienestar. a tal fin, se han escogido tres temas concretos: primero se analiza c\u00f3mo afecta la elecci\u00f3n de la unidad contribuyente a la decisi\u00f3n de obtenci\u00f3n de rentas de las familias; en segundo lugar se tratan de evaluar las implicaciones sobre el bienestar de la pol\u00edtica de vivienda que se instrumenta desde el impuesto, y, por \u00faltimo se valoran los efectos de la discriminaci\u00f3n generada entre las rentas ganadas y no ganadas.  los temas escogidos se desarrollan a lo largo de tres cap\u00edtulos que presentan rasgos fundamentales comunes. En todos ellos se plantea un estructura en la que se presenta el problema, se lleva a cabo un an\u00e1lisis te\u00f3rico y aplicado comparado, y se desarrolla un ejercicio emp\u00edrico. Todas las aplicaciones se realizan mediante microsimulaci\u00f3n a partir de datos de panel de irpf del instituto de estudios fiscales. Se ha escogida para el desarrollo emp\u00edrico una metodolog\u00eda acreditada que se ajustase a la cuesti\u00f3n que en cada caso se pretenda abordar (feldstein(1995),atkinson y bourguignon(1987) ybrowning(1995)).<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Irpf, eficiencia y equidad: tres ejercicios de microsimulaci\u00f3n<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Irpf, eficiencia y equidad: tres ejercicios de microsimulaci\u00f3n <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Nuria Badenes Pl\u00e1 <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Complutense de Madrid<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 22\/06\/2000<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3>Direcci\u00f3n y tribunal<\/h3>\n<ul>\n<li><strong>Director de la tesis<\/strong>\n<ul>\n<li>Julio L\u00f3pez Laborda<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: emilio Albi iba\u00f1ez <\/li>\n<li>isabel Argimon maza (vocal)<\/li>\n<li>Jos\u00e9 Manuel Gonzalez paramo Martinez murillo (vocal)<\/li>\n<li>ignacio Zubiri oria (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Nuria Badenes Pl\u00e1 Las decisiones de los contribuyentes se pueden ver modificadas en presencia de un impuesto [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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