IDEAS home Printed from https://ideas.repec.org/p/fda/fdapop/2015-02.html
   My bibliography  Save this paper

Una Reforma Fiscal para España

Author

Listed:
  • José Ignacio Conde-Ruiz
  • Manuel Díaz
  • Carmen Marín
  • Juan Rubio Ramírez

Abstract

Nuestro punto de partida es que la economía española cuenta con un sistema impositivo muy ineficiente que no es capaz de recaudar suficientes recursos para financiar nuestro Estado de Bienestar. En concreto, estimamos que el déficit estructural está en torno al 3%. El objetivo de este trabajo es realizar una propuesta fiscal capaz de reducir el déficit estructural recuperando tres puntos de PIB en ingresos. El reto es doble, pues la propuesta pretende aumentar la recaudación sin dañar el crecimiento económico y hacerlo en un momento tan delicado como el que atravesamos. Nuestra propuesta comparte las recomendaciones del Informe Mirrlees que considera que una estructura óptima debe respetar los principios de progresividad, neutralidad, simplicidad y estabilidad. El sistema tributario español se caracteriza por tener unos tipos marginales muy elevados pero tipos efectivos muy bajos.

Suggested Citation

  • José Ignacio Conde-Ruiz & Manuel Díaz & Carmen Marín & Juan Rubio Ramírez, 2015. "Una Reforma Fiscal para España," Policy Papers 2015-02, FEDEA.
    • Handle: RePEc:fda:fdapop:2015-02
    as

    Download full text from publisher

    File URL: https://documentos.fedea.net/pubs/fpp/2015/02/FPP2015-02.pdf
    Download Restriction: no
    ---><---

    Citations

    Blog mentions

    As found by EconAcademics.org, the blog aggregator for Economics research:
    1. …IRPF…
      by J. Ignacio Conde-Ruiz in Nada Es Gratis on 2017-07-13 10:03:09

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Ana-Isabel Guerra & Laura Varela-Candamio & Jesús López-Rodríguez, 2022. "Tax reforms in Spain: efficiency levels and distributional patterns," Economic Systems Research, Taylor & Francis Journals, vol. 34(1), pages 41-68, January.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:fda:fdapop:2015-02. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Carmen Arias (email available below). General contact details of provider: https://www.fedea.net .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.