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La tarifa del IRPF y el principio de igualdad de sacrificio

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Author Info

  • Luis J. Imedio-Olmedo

    (Universidad de Málaga)

  • Encarnación Macarena Parrado-Gallardo

    (Universidad de Málaga)

  • M.Dolores. Sarrión

    (Universidad de Málaga)

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    Abstract

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    File URL: ftp://ftp.fundacionsepi.es/InvEcon/paperArchive/May1999/v23i2a7.pdf
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    Bibliographic Info

    Article provided by Fundación SEPI in its journal Investigaciones Economicas.

    Volume (Year): 23 (1999)
    Issue (Month): 2 (May)
    Pages: 281-299

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    Handle: RePEc:iec:inveco:v:23:y:1999:i:2:p:281-299

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    Postal: Investigaciones Economicas Fundación SEPI Quintana, 2 (planta 3) 28008 Madrid Spain
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    Web page: http://www.fundacionsepi.es/

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    References

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    1. Young, H. P., 1987. "Progressive taxation and the equal sacrifice principle," Journal of Public Economics, Elsevier, vol. 32(2), pages 203-214, March.
    2. Richter, Wolfram F., 1983. "From ability to pay to concepts of equal sacrifice," Journal of Public Economics, Elsevier, vol. 20(2), pages 211-229, March.
    3. Berliant, M. & Gouveia, M., 1990. "Equal Sacrifice And Incentive Compatible Income Taxation," RCER Working Papers 219, University of Rochester - Center for Economic Research (RCER).
    4. Young, H. P., 1988. "Distributive justice in taxation," Journal of Economic Theory, Elsevier, vol. 44(2), pages 321-335, April.
    5. Mera, Koichi, 1969. "Experimental Determination of Relative Marginal Utilities," The Quarterly Journal of Economics, MIT Press, vol. 83(3), pages 464-77, August.
    6. Friend, Irwin & Blume, Marshall E, 1975. "The Demand for Risky Assets," American Economic Review, American Economic Association, vol. 65(5), pages 900-922, December.
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    Cited by:
    1. Luis José Imedio Olmedo & Encarnación Macarena Parrado Gallardo & María Dolores Sarrión Gavilán, 2005. "Horizontal equity, equal progression: an utilitarian approach," Hacienda Pública Española, IEF, vol. 174(3), pages 87-115, September.

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