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Contribuyentes Jóvenes: Sucapacidad Económica Y El Trato Fiscal En El Impuesto Sobre La Renta De Las Personas Físicas

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  • Álamo Cerrillo, Raquel

    (Universidad de Castilla-La Mancha Cuenca)

Abstract

La relación entre jóvenes, demografía y fiscalidad es clave para entender los desafíos y oportunidades del sistema económico y tributario en España. Ya que la evolución demográfica afecta la sostenibilidad del sistema fiscal, mientras que la política tributaria puede influir en la calidad de vida y oportunidades de los jóvenes. Un sistema tributario adaptado a la realidad de los jóvenes puede contribuir a su integración en el mercado laboral, incentivar la natalidad y garantizar la sostenibilidad del Estado del Bienestar. El IRPF, por tanto, se convierte en un instrumento clave para entender los desafíos eco-nómicos y fiscales actuales.

Suggested Citation

  • Álamo Cerrillo, Raquel, 2025. "Contribuyentes Jóvenes: Sucapacidad Económica Y El Trato Fiscal En El Impuesto Sobre La Renta De Las Personas Físicas," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 196(3), pages 11-47, September.
    • Handle: RePEc:hpe:crotri:y:2025:v:196:i:3:p:11-47
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    File URL: https://cronicatributaria.ief.es/ief/ct/index.php/cronica-tributaria/article/view/2427/3061
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    JEL classification:

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

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