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Referencia Al Debate Actual Sobre Política Fiscal En Los Países Occidentales

Author

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  • Juan López Rodríguez

    (Comisión Europea)

Abstract

El debate sobre las reformas fiscales es diferente en Estados Unidos y en Europa. En el primer caso, preocupa una tributación eficiente que limite el coste y las distorsiones en la inversión del capital. También preocupa simplificar el sistema tributario y reducir los costes de gestión. En el caso europeo, se atribuye un 20por 100 de mayor presión fiscal al mantenimiento del estado social de bienestar. Pero el planteamiento no es reducir la fiscalidad, sino aliviar la carga que recae sobre el empleo. Se debate sobre la posible sustitución parcial del gravamen de estas rentas con mayor recurso a los impuestos indirectos.

Suggested Citation

  • Juan López Rodríguez, 2010. "Referencia Al Debate Actual Sobre Política Fiscal En Los Países Occidentales," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 134(1), pages 127-141, March.
    • Handle: RePEc:hpe:crotri:y:2010:v:134:i:1:p:127-141
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    More about this item

    Keywords

    Política tributaria; reformas fiscales.;

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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