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La noción de progresividad impositiva: de la teoría a la praxis

Author

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  • José M. Domínguez Martínez

Abstract

En este trabajo se ofrece una visión panorámica de las principales cuestiones que se suscitan en relación con el estudio y el análisis de la progresividad impositiva en la teoría y en la realidad tributaria. Inicialmente se reseñan los hitos de la fundamentación normativa de la progresividad. Posteriormente se abordan los aspectos metodológicos relevantes para la aplicación de dicha noción. Finalmente se repasan los indicadores utilizados para medir el alcance efectivo de la progresividad en los sistemas tributarios reales, y se valora el papel de aquella en la distribución de la carga tributaria.

Suggested Citation

  • José M. Domínguez Martínez, 2016. "La noción de progresividad impositiva: de la teoría a la praxis," Working Papers 05/16, Instituto Universitario de Análisis Económico y Social.
    • Handle: RePEc:uae:wpaper:0516
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    File URL: http://www3.uah.es/iaes/publicaciones/DT_05_16.pdf
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