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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)

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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Bibliographic 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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References

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  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.
  2. Timothy J. Kehoe & Edward C. Prescott (), 2007. "Great depressions of the twentieth century," Monograph, Federal Reserve Bank of Minneapolis, number 2007gdott.
  3. V. V. Chari & Patrick J. Kehoe, 1999. "Optimal Fiscal and Monetary Policy," NBER Working Papers 6891, National Bureau of Economic Research, Inc.
  4. Douglas Gollin, 2002. "Getting Income Shares Right," Journal of Political Economy, University of Chicago Press, vol. 110(2), pages 458-474, April.
  5. 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.
  6. Timothy Kehoe & Edward Prescott, 2002. "Data Appendix to Great Depressions of the Twentieth Century," Technical Appendices kehoe02, Review of Economic Dynamics.
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Cited by:
  1. Fernández-de-Córdoba, Gonzalo & Torres, José L., 2012. "Fiscal harmonization in the European Union with public inputs," Economic Modelling, Elsevier, vol. 29(5), pages 2024-2034.
  2. José Emilio Boscá & Rafael Domenech & Javier Ferri, 2009. "Tax reforms and labour-market performance: An evaluation for Spain using REMS," Working Papers 0910, BBVA Bank, Economic Research Department.

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