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Una nota sobre el ajuste del IVA en el sistema foral de financiación: Marco analítico y propuesta de un nuevo mecanismo

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Author Info

  • Antoni Zabalza

    ()
    (Universidad de Valencia)

Abstract

Esta nota aborda tres cuestiones. En primer lugar, la inferencia del marco económico subyacente bajo el mecanismo de ajuste del IVA en el sistema foral de financiación, que se introdujo en la Ley 49/1985, de 27 de diciembre; en segundo lugar, un análisis de los problemas asociados a este ajuste; y en tercer lugar, la propuesta de un nuevo mecanismo de ajuste que resuelve los problemas del anterior.

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File URL: http://www.ief.es/documentos/recursos/publicaciones/revistas/hac_pub/202_Art5.pdf
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Bibliographic Info

Article provided by IEF in its journal Hacienda Pública Española/Review of Public Economics.

Volume (Year): 202 (2012)
Issue (Month): 3 (September)
Pages: 105-123

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Handle: RePEc:hpe:journl:y:2012:v:202:i:3:p:105-123.

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Related research

Keywords: Mecanismo de ajuste territorial de la recaudación del IVA; sistema foral de financiación.;

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Cited by:
  1. Antoni Zabalza Martí & Julio López-Laborda, 2014. "The uneasy coexistence of the Spanish foral and common regional finance systems," Working Papers. Serie EC 2014-02, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie).

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