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