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Códigos impositivos lineales. Su efecto sobre poblaciones heterogéneas

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Author Info

  • Luis J. Imedio Olmedo

    ()
    (Universidad de Málaga)

  • Encarnación M. Parrado Gallardo

    (Universidad de Málaga)

  • Maria Dolores Sarrión Gavilán

    ()
    (Universidad de Málaga)

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    Abstract

    En este trabajo se considera una población de contribuyentes heterogénea respecto de las características que, además de la renta, tienen incidencia fiscal. Realizada una partición finita de esa población en subpoblaciones homogéneas, se proponen distintas definiciones de progresividad (relativa y absoluta) basadas en relaciones de dominancia, ordinaria o secuencial. Además se caracterizan los códigos impositivos formados por tarifas lineales con un tipo marginal común que son progresivos de acuerdo con dichas definiciones.

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    Bibliographic Info

    Article provided by IEF in its journal Hacienda Pública Española/Revista de Economía Pública.

    Volume (Year): 167 (2003)
    Issue (Month): 4 (December)
    Pages: 57-85

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    Handle: RePEc:hpe:journl:y:2003:v:167:i:4:p:57-85

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    Related research

    Keywords: Diferencias en necesidades; dominancia ordinaria; dominancia secuencial; desigualdad relativa; desigualdad;

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    1. Aronson, J Richard & Johnson, Paul & Lambert, Peter J, 1994. "Redistributive Effects and Unequal Income Tax Treatment," Economic Journal, Royal Economic Society, vol. 104(423), pages 262-70, March.
    2. Philippe De Donder, 2000. "Majority voting solution concepts and redistributive taxation," Social Choice and Welfare, Springer, vol. 17(4), pages 601-627.
    3. Bourguignon, François, 1993. "Individus, familles et bien-être social," L'Actualité Economique, Société Canadienne de Science Economique, vol. 69(4), pages 243-258, décembre.
    4. Fellman, J, 1976. "The Effect of Transformations on Lorenz Curves," Econometrica, Econometric Society, vol. 44(4), pages 823-24, July.
    5. Ebert, Udo & Moyes, Patrick, 2000. "Consistent Income Tax Structures When Households Are Heterogeneous," Journal of Economic Theory, Elsevier, vol. 90(1), pages 116-150, January.
    6. Udo Ebert & Patrick Moyes, 2002. "Welfare, inequality and the transformation of incomes the case of weighted income distributions," Journal of Economics, Springer, vol. 77(1), pages 9-50, December.
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    Cited by:
    1. Luis José Imedio Olmedo & Encarnación Macarena Parrado Gallardo & María Dolores Sarrión Gavilán, 2005. "Horizontal equity, equal progression: an utilitarian approach," Hacienda Pública Española, IEF, vol. 174(3), pages 87-115, September.

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