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Efectos de una sustitución de impuestos sobre el trabajo por impuestos sobre el capital: el caso de España

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Author Info
Gonzalo Fernández de Córdoba (Universidad de Salamanca)
Ramón J. Torregrosa (Universidad de Salamanca)

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Abstract

La participación de las rentas del trabajo en los ingresos fiscales en España es superior a la participación de las rentas laborales en la renta nacional. Dado que la participación de las rentas laborales en la renta nacional es constante, la única manera de aproximar estas participaciones es a través de una reforma fiscal en la que el tipo efectivo sobre las rentas laborales sea menor. El principal postulado de este artículo es que no es posible diseñar una política de sustitución de impuestos que consiga disminuir los impuestos sobre las rentas del trabajo y compensar esta disminución con un incremento de los impuestos sobre las rentas del capital que tenga la propiedad de mantener el ingreso fiscal y la producción constantes.

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

Volume (Year): 175 (2005)
Issue (Month): 4 (december)
Pages: 9-23
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Handle: RePEc:hpe:journl:y:2005:v:175:i:4:p:9-23

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Related research
Keywords: Política fiscal; equilibrio general dinámico.;

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Find related papers by JEL classification:
E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy
H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
O40 - Economic Development, Technological Change, and Growth - - Economic Growth and Aggregate Productivity - - - General

References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:

  1. Chamley, Christophe, 1986. "Optimal Taxation of Capital Income in General Equilibrium with Infinite Lives," Econometrica, Econometric Society, vol. 54(3), pages 607-22, May. [Downloadable!] (restricted)
  2. V. V. Chari & Patrick J. Kehoe, 1998. "Optimal fiscal and monetary policy," Staff Report 251, Federal Reserve Bank of Minneapolis. [Downloadable!]
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  3. Jaime Alonso-Carrera & Baltasar Manzano, 2003. "Análisis dinámico del coste de bienestar del sistema impositivo español. Una exploración cuantitativa," Hacienda Pública Española, IEF, vol. 167(4), pages 9-31, December. [Downloadable!]
  4. Douglas Gollin, 2002. "Getting Income Shares Right," Journal of Political Economy, University of Chicago Press, vol. 110(2), pages 458-474, April. [Downloadable!] (restricted)
    Other versions:
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