Fiscal panels data

César Pérez López
Instituto de Estudios Fiscales
Departamento de Estadística e Investigación Operativa III
Universidad Complutense de Madrid
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  • Abstract
    This work aims to make a thorough analysis of problems in the construction of panels data with information from administrative records from samples. As a practical application the construction of the panel data from the income tax (IRPF) of the Spanish Institute for Fiscal Studies (IEF) 1999-2007 is presented. As for the methodology, it shall be elected the base year on the panel (2003) with precise criteria and it will be considered a design of sampling adequate for the base year selection stratified without replacement. The type of affixation of minimum variance will be present to minimize the error of sampling, important factor for the extension of the panel to the years before and after the base year. Furthermore, the implications of considering an extended panel rather than a pure panel chasing soften attrition of the panel are analyzed. Finally, we focus on the practical importance of this panel (statistical operation of the National Statistical Plan) to decide on tax policy favored by the possibility of the analysis of the evolution over time variables such as taxation, rates of progressiveness and redistribution and the analysis of the effects of tax reforms.
  • Keywords: Panels, sampling, administrative records, microsimulation.
  • AMS Subject classifications: 62D05, 68P15.
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