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La distribución de la carga del IRPF en la CAPV

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  • Arantza Olalde

    (Economista)

Abstract

TThe progressive nature of income tax, based on the idea that tax payers must be taxed in accordance with their capacity for payment, which is presumed to increase more than proportionately with income, together with other factors such as the regulatory determination of the tax itself, determine unequal distribution of the tax burden. The purpose of this article is to ascertain how the burden of this tax is shared out among the different contributing groups in the Autonomous Community of the Basque Country and its redistribution effects during the period from 1988 to 1993.

Suggested Citation

  • Arantza Olalde, 1997. "La distribución de la carga del IRPF en la CAPV," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, vol. 38(02), pages 98-121.
    • Handle: RePEc:ekz:ekonoz:1997205
    as

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    References listed on IDEAS

    as
    1. Francisco Javier Sasigain, 1993. "Aproximación al fraude en el impuesto sobre la renta de las personas físicas," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, vol. 25(01), pages 251-278.
    2. Teófilo Valdés & José Luis Raymond & Isabel Argimón, 1989. "Evolución de la recaudación en el IRPF: determinación de las causas y estimación de efectos," Investigaciones Economicas, Fundación SEPI, vol. 13(1), pages 15-44, January.
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      More about this item

      Keywords

      IRPF; impuesto progresivo; efectos redistributivos;
      All these keywords.

      JEL classification:

      • 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

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