IDEAS home Printed from https://ideas.repec.org/a/hpe/journl/y2004v171i4p103-130.html
   My bibliography  Save this article

El impuesto dual: argumentos teóricos e implicaciones de política fiscal

Author

Listed:
  • Fidel Picos Sánchez

    (Universidad de Vigo)

  • Alberto Gago Rodríguez

    () (Universidad de Vigo)

Abstract

Entre 1987 y 1993 los países escandinavos llevaron a cabo importantes reformas de sus IRPF, pasando de modelos formalmente sintéticos a modelos duales que gravan progresivamente las rentas de trabajo y proporcionalmente las de capital. Pese a la innovación que supuso en su día la adopción de estos modelos, no ha tenido lugar desde entonces un debate de fondo sobre las ventajas e inconvenientes de los mismos. En este trabajo se realiza una revisión de los argumentos que se han utilizado hasta ahora como justificación del Modelo Dual y de los estudios empíricos que han examinado sus efectos. El objetivo final es determinar si nos encontramos ante una opción reformista viable o si, al menos, es posible extraer alguna conclusión parcial de interés en términos de política fiscal.

Suggested Citation

  • 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.
  • Handle: RePEc:hpe:journl:y:2004:v:171:i:4:p:103-130
    as

    Download full text from publisher

    File URL: http://www.ief.es/documentos/recursos/publicaciones/revistas/hac_pub/171_ImpuestoDual.pdf
    Download Restriction: no

    References listed on IDEAS

    as
    1. Isabelle Joumard & Wim Suyker, 2002. "Options for Reforming the Finnish Tax System," OECD Economics Department Working Papers 319, OECD Publishing.
    2. Holmoy, Erling & Vennemo, Haakon, 1995. "A general equilibrium assessment of a suggested reform in capital income taxation," Journal of Policy Modeling, Elsevier, vol. 17(6), pages 531-556, December.
    3. Nerlove, Marc & Razin, Assaf & Sadka, Efraim & von Weizsacker, Robert K., 1993. "Comprehensive income taxation, investments in human and physical capital, and productivity," Journal of Public Economics, Elsevier, vol. 50(3), pages 397-406, March.
    4. Sijbren Cnossen, 1999. "Taxing Capital Income in the Nordic Countries: A Model for the European Union?," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 56(1), pages 18-50, March.
    5. Fidel Picos Sánchez, "undated". "Las Rentas De Capital En Phogue: Análisis De Su Fiabilidad Y Corrección Mediante Fusión Estadística," Working Papers 31-03 Classification-JEL , Instituto de Estudios Fiscales.
    6. Thomas Aronsson & James R. Walker, 1997. "The Effects of Sweden's Welfare State on Labor Supply Incentives," NBER Chapters,in: The Welfare State in Transition: Reforming the Swedish Model, pages 203-266 National Bureau of Economic Research, Inc.
    7. Nielsen, Soren Bo & Sorensen, Peter Birch, 1997. "On the optimality of the Nordic system of dual income taxation," Journal of Public Economics, Elsevier, vol. 63(3), pages 311-329, February.
    8. Fidel Picos Sánchez, "undated". "Modelo Dual De Irpf Y Equidad: Un Nuevo Enfoque Teórico Y Su Aplicación Al Caso Español," Working Papers 8-04 Classification-JEL :, Instituto de Estudios Fiscales.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    : Reforma del IRPF; impuesto dual; política fiscal.;

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hpe:journl:y:2004:v:171:i:4:p:103-130. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Ana Belén Miquel Burgos). General contact details of provider: http://edirc.repec.org/data/iefgves.html .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.