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Semelhante a ELASTICIDAD+DE+LA+UTILIDAD+MARGINAL+DEL+CONSUMO.pptx
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ELASTICIDAD+DE+LA+UTILIDAD+MARGINAL+DEL+CONSUMO.pptx
- 1. Profesores: Jerónimo Aznar Vicent Estruch Cálculo de la Tasa de Descuento Social. ELASTICIDAD DE LA UTILIDAD MARGINAL DEL CONSUMO
- 2. • 1) Obtención de datos • • Se va a estimar la elasticidad de la curva de utilidad marginal del consumo en función de la progresividad de la estructura de impuestos. La Tasa Social de Descuento
- 3. • 1) Obtención de datos • Donde: • t= tasa marginal del impuesto sobre la renta • T/Y= tasa media del impuesto sobre la renta La Tasa Social de Descuento
- 4. TASA DE PREFERENCIA TEMPORAL PURA • Obtención de datos • Fuente: OECD→ Topics → Tax→ OECD Tax Database→ 3. The tax burden on wage income→ Marginal + Average • http://www.oecd.org/tax/tax-policy/tax-database.htm#tbw • Para un individuo soltero y sin hijos, que gana el salario medio (100% Average Wage) se buscan los valores de “t” Marginal (Table I.4 - updated with 2014 data) y de “T/y” Average (Table I.5 - updated with 2014 data). • Escoger los valores de la fila ‘All-in’, que incluyen el impuesto sobre la renta y la contribución a la seguridad social. La Tasa Social de Descuento
- 5. La Tasa Social de Descuento Country i 39,125 37,709 41,956 41,956 i 5,954 5,954 5,954 5,954 i 35,5 34 38,5 38,5 i 0 0 0 0 i 35,5 34 38,5 38,5 Central government i 35,5 34 38,5 38,5 Sub-central government i 0 0 0 0 56,91 60,556 60,556 42,231 29,129 29,129 29,129 7,5 44,359 49,066 49,066 37,898 18,057 18,057 18,057 0 26,301 31,009 31,009 37,898 Central government 26,301 31,009 31,009 37,898 Sub-central government 0 0 0 0 66,305 66,305 68,266 68,504 33,79 33,79 27,79 27,79 54,919 54,919 59,447 59,751 14,166 14,166 14,166 13,07 40,753 40,753 45,281 46,681 Central government 37,945 37,945 42,161 43,465 Sub-central government 2,808 2,808 3,12 3,216 Dataset: Table I.4. Marginal personal income tax and social security contribution rates on gross labour income Combined central and sub-central government Combined central and sub- central government Employee SSC Combined central and sub-central government Combined central and sub- central government Belgium Total tax wedge Total tax wedge Employer SSC All-in All-in Employee SSC All-in Employee SSC Combined central and sub-central government Combined central and sub- central government Austria Total tax wedge Total tax wedge Employer SSC All-in All-in Marginal tax rates and wedges Australia Total tax wedge Total tax wedge Employer SSC All-in Year 2014 Unit Percentage Income as a percentage of the average wage 67 100 133 167
- 6. La Tasa Social de Descuento Pays i 22,415 27,697 31,223 33,408 i 5,954 5,954 5,954 5,954 i 17,795 23,393 27,128 29,443 i 0 0 0 0 i 17,795 23,393 27,128 29,443 l'Administration centrale i 17,795 23,393 27,128 29,443 Sub-central government i 0 0 0 0 44,781 49,353 52,133 52,046 29,129 29,129 29,129 26,793 28,697 34,6 38,189 39,198 18,057 18,057 18,057 16,107 10,64 16,543 20,132 23,091 l'Administration centrale 10,64 16,543 20,132 23,091 Sub-central government 0 0 0 0 49,856 55,576 58,869 60,76 27,846 29,807 30,001 29,551 35,894 42,334 46,529 49,164 13,919 14,001 14,042 14,012 21,975 28,333 32,488 35,152 l'Administration centrale 20,461 26,381 30,249 32,73 Sub-central government 1,514 1,952 2,238 2,422 Ensemble de données : Table I.5. Average personal income tax and social security contribution rates on gross labour income Combined central and sub-central government Combined central and sub- central government CSS des salariés Combined central and sub-central government Combined central and sub- central government Belgique Coin fiscal total Coin fiscal total CSS des employeurs All-in All-in CSS des salariés All-in CSS des salariés Combined central and sub-central government Combined central and sub- central government Autriche Coin fiscal total Coin fiscal total CSS des employeurs All-in All-in Average tax rates and wedges Australie Coin fiscal total Coin fiscal total CSS des employeurs All-in Année 2014 Unité Pourcentage Income as a percentage of the average wage 67 100 133 167
- 7. • Cálculos La Tasa Social de Descuento OECD data 2014 Marginal Average 100% AW 100% AW all-in all-in País t T/Y ln (1- t) ln (1-T/Y) e Austria 49,1% 34,7% -0,6753 -0,4260 1,5851 Belgium 54,9% 42,3% -0,7963 -0,5499 1,4480
- 8. Profesores: Jerónimo Aznar Vicent Estruch Calculo de la Tasa de Descuento Social. ELASTICIDAD DE LA UTILIDAD MARGINAL DEL CONSUMO