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Códigos impositivos lineales. Su efecto sobre poblaciones heterogéneas

Author

Listed:
  • Luis J. Imedio Olmedo

    () (Universidad de Málaga)

  • Encarnación M. Parrado Gallardo

    (Universidad de Málaga)

  • Maria Dolores Sarrión Gavilán

    () (Universidad de Málaga)

Abstract

En este trabajo se considera una población de contribuyentes heterogénea respecto de las características que, además de la renta, tienen incidencia fiscal. Realizada una partición finita de esa población en subpoblaciones homogéneas, se proponen distintas definiciones de progresividad (relativa y absoluta) basadas en relaciones de dominancia, ordinaria o secuencial. Además se caracterizan los códigos impositivos formados por tarifas lineales con un tipo marginal común que son progresivos de acuerdo con dichas definiciones.

Suggested Citation

  • Luis J. Imedio Olmedo & Encarnación M. Parrado Gallardo & Maria Dolores Sarrión Gavilán, 2003. "Códigos impositivos lineales. Su efecto sobre poblaciones heterogéneas," Hacienda Pública Española, IEF, vol. 167(4), pages 57-85, December.
  • Handle: RePEc:hpe:journl:y:2003:v:167:i:4:p:57-85
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    References listed on IDEAS

    as
    1. Fellman, J, 1976. "The Effect of Transformations on Lorenz Curves," Econometrica, Econometric Society, vol. 44(4), pages 823-824, July.
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    4. Aronson, J Richard & Johnson, Paul & Lambert, Peter J, 1994. "Redistributive Effects and Unequal Income Tax Treatment," Economic Journal, Royal Economic Society, vol. 104(423), pages 262-270, March.
    5. Bourguignon, François, 1993. "Individus, familles et bien-être social," L'Actualité Economique, Société Canadienne de Science Economique, vol. 69(4), pages 243-258, décembre.
    6. Ebert, Udo & Moyes, Patrick, 2000. "Consistent Income Tax Structures When Households Are Heterogeneous," Journal of Economic Theory, Elsevier, vol. 90(1), pages 116-150, January.
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    Cited by:

    1. Luis José Imedio Olmedo & Encarnación Macarena Parrado Gallardo & María Dolores Sarrión Gavilán, 2005. "Horizontal equity, equal progression: an utilitarian approach," Hacienda Pública Española, IEF, vol. 174(3), pages 87-115, September.

    More about this item

    Keywords

    Diferencias en necesidades; dominancia ordinaria; dominancia secuencial; desigualdad relativa; desigualdad;

    JEL classification:

    • D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution
    • D63 - Microeconomics - - Welfare Economics - - - Equity, Justice, Inequality, and Other Normative Criteria and Measurement
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

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