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El IRPF en la encrucijada: entre la convergencia europea y la cesión a las comunidades autónomas

Author

Listed:
  • José Manuel González Páramo

    (Catedrático de Hacienda Pública, Universidad Complutense de Madrid)

Abstract

This article gives a short analysis of the key elements in the forthcoming income tax reform. The changes must take two essential conditioning factors as a reference point: the need to move towards the dominant patterns in the European Union and the conversion of income tax into a shared taxation between the State and the Autonomous Communities. The future political economy of reform of Income Tax will be more complex and in any case, different to that which has characterised the period from 1979 to 1996.

Suggested Citation

  • José Manuel González Páramo, 1997. "El IRPF en la encrucijada: entre la convergencia europea y la cesión a las comunidades autónomas," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, vol. 38(02), pages 98-121.
    • Handle: RePEc:ekz:ekonoz:1997204
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    Citations

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    Cited by:

    1. José Sánchez Maldonado & Jesús Salvador Gómez Sala, 1999. "La financiación autonómica 20 años después," Revista de Estudios Regionales, Universidades Públicas de Andalucía, vol. 2, pages 89-107.

    More about this item

    Keywords

    Reforma del IRPF; solidaridad fiscal;

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods
    • O23 - Economic Development, Innovation, Technological Change, and Growth - - Development Planning and Policy - - - Fiscal and Monetary Policy in Development

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