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Modelo Dual De Irpf Y Equidad: Un Nuevo Enfoque Teórico Y Su Aplicación Al Caso Español

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  • Fidel Picos Sánchez

    ()
    (Departamento de Economía Aplicada. Universidad de Vigo. Facultad de Ciencias Económicas y Empresariales.)

Abstract

. Los análisis teóricos de equidad realizados hasta ahora sobre del Modelo Dual de IRPF suponían que éste gravaba menos las rentas de capital que las del trabajo. Sin embargo, el nivel de gravamen de cada base dependerá en realidad de la interacción de un impuesto dual concreto con una población determinada. Partiendo de este enfoque alternativo, en la primera parte de este trabajo se presenta un esquema teórico que demuestra que el modelo dual rompe la equidad horizontal y muestra unos resultados inciertos en términos de equidad vertical. A partir de las conclusiones obtenidas, en la segunda parte se analizan, mediante técnicas de microsimulación, los efectos concretos sobre la población española de varios modelos duales.

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Bibliographic Info

Paper provided by Instituto de Estudios Fiscales in its series Working Papers with number 8-04 Classification-JEL : H24, H87..

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Handle: RePEc:hpe:wpaper:y:2004:i:8

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Keywords: Impuesto Dual; IRPF; equidad; microsimulación.;

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Cited by:
  1. Julio López Laborda, . "Capital Gains Taxation And Progressivity," Working Papers 1-06 Classification-JEL :, Instituto de Estudios Fiscales.
  2. Berta Rivera & Luis Currais & Paolo Rungo, . "Child Nutrition And Multiple Equilibria In The Human Capital Transition Function," Working Papers 21-06 Classification-JEL , Instituto de Estudios Fiscales.
  3. Ramiro Gil-Serrate & Julio López-Laborda, . "Modelling Tax Decentralisation And Regional Growth," Working Papers 14-05 Classification-JEL , Instituto de Estudios Fiscales.
  4. Eduardo L. Giménez Fernández & Miguel Rodríguez Méndez, 2006. "Pigou's Dividend versus Ramsey's Dividend in the Double Dividend Literature," Economic Working Papers at Centro de Estudios Andaluces E2006/08, Centro de Estudios Andaluces.
  5. Luis Ayala & Carolina Navarro & Mercedes Sastre, . "Cross-Country Income Mobility Comparisons Under Panel Attrition: The Relevance Of Weighting Schemes," Working Papers 19-06 Classification-JEL , Instituto de Estudios Fiscales.
  6. Violeta Ruiz Almendral & François Vaillancourt, . "Choosing To Be Different (Or Not): Personal Income Taxes At The Subnational Level In Canada And Spain," Working Papers 29-06 Classification-JEL , Instituto de Estudios Fiscales.
  7. Francisco J. Delgado Rivero (*), . "Are The Tax Mix And The Fiscal Pressure Converging In The European Union?," Working Papers 11-06 Classification-JEL , Instituto de Estudios Fiscales.
  8. Juan Prieto-Rodríguez & Juan Gabriel Rodríguez & Rafael Salas, . "Interactions Inequality-Polarization: Characterization Results(*)," Working Papers 15-05 Classification-JEL , Instituto de Estudios Fiscales.
  9. Julián Ramajo Hernández(1) & Montserrat Ferré Carracedo(2), . "Testing For Long-Run Purchasing Power Parity In The Post Bretton Woods Era: Evidence From Old And New Tests," Working Papers 24-05 Classification-JEL , Instituto de Estudios Fiscales.
  10. Ignacio Lago-Peñas & Santiago Lago-Peñas, . "The Composition Of Public Spending And The Nationalization Of Party Systems In Western Europe," Working Papers 8-06 Classification-JEL :, Instituto de Estudios Fiscales.
  11. Joan Gil & Miguel Angel López García & Jorge Onrubia & Cío Patxot & Guadalupe Souto, 2007. "A projection model of the contributory pension expenditure of the spanish social security system: 2004-2050," Hacienda Pública Española, IEF, vol. 182(3), pages 75-116, September.
  12. Santiago Díaz de Sarralde Míguez & Jesús Ruiz-Huerta Carbonell, . "Assessing Tax Reforms. Critical Comments And A Proposal: The Level And Distance Effects (*)," Working Papers 3-06 Classification-JEL :, Instituto de Estudios Fiscales.
  13. Fidel Picos Sánchez & Alberto Gago Rodríguez, 2004. "El impuesto dual: argumentos teóricos e implicaciones de política fiscal," Hacienda Pública Española, IEF, vol. 171(4), pages 103-130, december.
  14. Diego Martínez López & A. Jesús Sánchez Fuentes, . "Optimal Provision Of Public Inputs In A Second Best Scenario (*)," Working Papers 17-05 Classification-JEL , Instituto de Estudios Fiscales.

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