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July 8, 2020 04:46
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--- | |
title: "Impuestos y sueldos por país en Europa" | |
author: "Jordi Rosell" | |
date: "2020-06-08" | |
output: | |
html_document: | |
df_print: paged | |
--- | |
```{r setup, include=FALSE} | |
knitr::opts_chunk$set(echo = TRUE) | |
if(!require(tidyverse)) install.packages("tidyverse") | |
if(!require(patchwork)) install.packages("patchwork") | |
if(!require(eurostat)) install.packages("eurostat") #require gdal-dev in you system | |
library(patchwork) | |
library(tidyverse) | |
library(eurostat) | |
library(lubridate) | |
library(knitr) | |
``` | |
## Impuestos y sueldos por país en Europa | |
Comparamos con otros paises la relación de carga impositiva sobre el sueldo con España para determinar si es probable alcanzar una carga impositiva del 40% o superior en España. | |
### Sueldo promedio | |
```{r income, warnings = FALSE, message = FALSE} | |
# search_eurostat("Mean and median income") %>% select(code, title) | |
income <- get_eurostat("ilc_di04") | |
income2 <- | |
income %>% | |
filter( | |
hhtyp == "TOTAL", | |
indic_il == "MEI_E", # Mean equivalised net income | |
unit == "EUR", | |
time == "2018-01-01" | |
) %>% | |
filter(!grepl("EU|UA|EA", geo)) %>% | |
select(geo, values) %>% | |
arrange(desc(values)) %>% | |
rename(mean_net_income = values) | |
knitr::kable(income2) | |
``` | |
### Poporción de impuestos generales sobre PIB | |
```{r revenue, warnings = FALSE, message = FALSE} | |
# search_eurostat("Government revenue") %>% select(code, title) | |
revenue <- get_eurostat("gov_10a_main") | |
revenue2 <- | |
revenue %>% filter( | |
unit == "PC_GDP", # Percentatge GDP | |
time == "2018-01-01", | |
sector == "S13", # General government | |
na_item == "TR" # Total general government revenue | |
) %>% | |
filter(!grepl("EU|UA|EA", geo)) %>% | |
select(geo, values) %>% | |
arrange(desc(values)) %>% | |
rename(general_gob_revenue_prop_gdp = values) | |
knitr::kable(revenue2) | |
``` | |
### Análisis | |
Valores no coincidentes: | |
```{r anti_join, warnings = FALSE, message = FALSE} | |
income2 %>% distinct(geo) %>% anti_join(distinct(revenue2, geo)) | |
revenue2 %>% distinct(geo) %>% anti_join(distinct(income2, geo)) | |
``` | |
### Resultado | |
Según los datos, parecería razonable que España pudiera alcancar una carga impositiva superior al 40% del sueldo medio. | |
```{r resultado, warnings = FALSE, message = FALSE} | |
income_revenue <- income2 %>% inner_join(revenue2, by = "geo") | |
spain <- income_revenue %>% filter(geo == "ES") | |
income_revenue %>% | |
ggplot(aes(x = mean_net_income, y = general_gob_revenue_prop_gdp)) + | |
geom_point() + | |
geom_point(data = spain, colour="red") + | |
geom_hline(yintercept = 40, colour="blue") + | |
geom_smooth() + | |
theme_bw() + | |
labs( | |
title = "Impuestos y sueldos por país en Europa", | |
x = "Sueldo promedio", | |
y = "Poporción de impuestos generales sobre PIB", | |
caption ="Fuente: Eurostat. Autor: Jordi Rosell" | |
) | |
``` |
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