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El impuesto dual: argumentos teóricos e implicaciones de política fiscal

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  • Fidel Picos Sánchez

    (Universidad de Vigo)

  • Alberto Gago Rodríguez

    ()
    (Universidad de Vigo)

Abstract

Entre 1987 y 1993 los países escandinavos llevaron a cabo importantes reformas de sus IRPF, pasando de modelos formalmente sintéticos a modelos duales que gravan progresivamente las rentas de trabajo y proporcionalmente las de capital. Pese a la innovación que supuso en su día la adopción de estos modelos, no ha tenido lugar desde entonces un debate de fondo sobre las ventajas e inconvenientes de los mismos. En este trabajo se realiza una revisión de los argumentos que se han utilizado hasta ahora como justificación del Modelo Dual y de los estudios empíricos que han examinado sus efectos. El objetivo final es determinar si nos encontramos ante una opción reformista viable o si, al menos, es posible extraer alguna conclusión parcial de interés en términos de política fiscal.

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Bibliographic Info

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

Volume (Year): 171 (2004)
Issue (Month): 4 (december)
Pages: 103-130

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Handle: RePEc:hpe:journl:y:2004:v:171:i:4:p:103-130

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Keywords: : Reforma del IRPF; impuesto dual; política fiscal.;

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References

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  1. Fidel Picos Sánchez, . "Las Rentas De Capital En Phogue: Análisis De Su Fiabilidad Y Corrección Mediante Fusión Estadística," Working Papers 31-03 Classification-JEL , Instituto de Estudios Fiscales.
  2. Nielsen, Soren Bo & Sorensen, Peter Birch, 1997. "On the optimality of the Nordic system of dual income taxation," Journal of Public Economics, Elsevier, vol. 63(3), pages 311-329, February.
  3. Isabelle Joumard & Wim Suyker, 2002. "Options for Reforming the Finnish Tax System," OECD Economics Department Working Papers 319, OECD Publishing.
  4. Fidel Picos Sánchez, . "Modelo Dual De Irpf Y Equidad: Un Nuevo Enfoque Teórico Y Su Aplicación Al Caso Español," Working Papers 8-04 Classification-JEL :, Instituto de Estudios Fiscales.
  5. Holmoy, Erling & Vennemo, Haakon, 1995. "A general equilibrium assessment of a suggested reform in capital income taxation," Journal of Policy Modeling, Elsevier, vol. 17(6), pages 531-556, December.
  6. Sijbren Cnossen, 1999. "Taxing Capital Income in the Nordic Countries: A Model for the European Union?," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 56(1), pages 18-50, March.
  7. Thomas Aronsson & James R. Walker, 1997. "The Effects of Sweden's Welfare State on Labor Supply Incentives," NBER Chapters, in: The Welfare State in Transition: Reforming the Swedish Model, pages 203-266 National Bureau of Economic Research, Inc.
  8. Nerlove, Marc & Razin, Assaf & Sadka, Efraim & von Weizsacker, Robert K., 1993. "Comprehensive income taxation, investments in human and physical capital, and productivity," Journal of Public Economics, Elsevier, vol. 50(3), pages 397-406, March.
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