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Códigos impositivos lineales. Su efecto sobre poblaciones heterogéneas

Author

Listed:
  • Luis J. Imedio Olmedo

    (Universidad de Málaga)

  • Encarnación M. Parrado Gallardo

    (Universidad de Málaga)

  • Maria Dolores Sarrión Gavilán

    (Universidad de Málaga)

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.

Suggested Citation

  • Luis J. Imedio Olmedo & Encarnación M. Parrado Gallardo & Maria Dolores Sarrión Gavilán, 2003. "Códigos impositivos lineales. Su efecto sobre poblaciones heterogéneas," Hacienda Pública Española / Review of Public Economics, IEF, vol. 167(4), pages 57-85, December.
    • Handle: RePEc:hpe:journl:y:2003:v:167:i:4:p:57-85
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    References listed on IDEAS

    as
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    6. 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.
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    Full references (including those not matched with items on IDEAS)

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    Cited by:

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    More about this item

    Keywords

    Diferencias en necesidades; dominancia ordinaria; dominancia secuencial; desigualdad relativa; desigualdad;
    All these keywords.

    JEL classification:

    • D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution
    • D63 - Microeconomics - - Welfare Economics - - - Equity, Justice, Inequality, and Other Normative Criteria and Measurement
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

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