Los retos de la fiscalidad ante el envejecimiento: evidencia comparada de la UE, EE UU y Japón

• Fructuoso Borrallo ^[1] ; Susana Párraga-Rodríguez ^[1] ; Javier J. Pérez ^[1]
  1. [1] Banco de España
• Localización: Información Comercial Española, ICE: Revista de economía, ISSN 0019-977X, ISSN-e 2340-8790, Nº 917, 2020 (Ejemplar dedicado a: La fiscalidad internacional sobre los retos de la globalización, la digitalización y el envejecimiento), págs. 185-202
• Idioma: español
• DOI: 10.32796/ice.2020.917.7138
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• Dialnet Métricas: 1 Cita
• Resumen

  • Presentamos evidencia basada en microdatos para la UE, EE UU y Japón que indica que los contribuyentes de mayor edad soportan tipos impositivos efectivos más reducidos que los más jóvenes (por caída de renta y tipo de cesta de consumo). No obstante, los cambios impositivos de las últimas décadas han dado como resultado un aumento de la contribución relativa de este grupo a las finanzas públicas.

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