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Efectos de una sustituci n de impuestos sobre el trabajo por impuestos sobre el capital: el caso de Espa a

Author

Listed:
  • Gonzalo Fern ndez de C rdoba

    (Universidad de Salamanca)

  • Ram n J. Torregrosa

    (Universidad de Salamanca)

Abstract

La participaci n de las rentas del trabajo en los ingresos fiscales en Espa a es superior a la participaci n de las rentas laborales en la renta nacional. Dado que la participaci n de las rentas laborales en la renta nacional es constante, la nica manera de aproximar estas participaciones es a trav s de una reforma fiscal en la que el tipo efectivo sobre las rentas laborales sea menor. El principal postulado de este art culo es que no es posible dise ar una pol tica de sustituci n de impuestos que consiga disminuir los impuestos sobre las rentas del trabajo y compensar esta disminuci n con un incremento de los impuestos sobre las rentas del capital que tenga la propiedad de mantener el ingreso fiscal y la producci n constantes.

Suggested Citation

  • Gonzalo Fern ndez de C rdoba & Ram n J. Torregrosa, 2005. "Efectos de una sustituci n de impuestos sobre el trabajo por impuestos sobre el capital: el caso de Espa a," Hacienda Pública Española / Review of Public Economics, IEF, vol. 175(4), pages 9-23, december.
    • Handle: RePEc:hpe:journl:y:2005:v:175:i:4:p:9-23
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    References listed on IDEAS

    as
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    2. Jaime Alonso-Carrera & Baltasar Manzano, 2003. "Análisis dinámico del coste de bienestar del sistema impositivo español. Una exploración cuantitativa," Hacienda Pública Española / Review of Public Economics, IEF, vol. 167(4), pages 9-31, December.
    3. Chamley, Christophe, 1986. "Optimal Taxation of Capital Income in General Equilibrium with Infinite Lives," Econometrica, Econometric Society, vol. 54(3), pages 607-622, May.
    4. Chari, V.V. & Kehoe, Patrick J., 1999. "Optimal fiscal and monetary policy," Handbook of Macroeconomics, in: J. B. Taylor & M. Woodford (ed.), Handbook of Macroeconomics, edition 1, volume 1, chapter 26, pages 1671-1745, Elsevier.
    5. Timothy J. Kehoe & Edward C. Prescott, 2007. "Great depressions of the twentieth century," Monograph, Federal Reserve Bank of Minneapolis, number 2007gdott.
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    Cited by:

    1. Fernández-de-Córdoba, Gonzalo & Torres, José L., 2012. "Fiscal harmonization in the European Union with public inputs," Economic Modelling, Elsevier, vol. 29(5), pages 2024-2034.
    2. Jose Emilio Boscá & Rafael Domenech & Javier Ferri, 2008. "Tax Reforms and Labour-market Performance: An Evaluation for Spain using REMS," Working Papers 0804, International Economics Institute, University of Valencia.

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    More about this item

    Keywords

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    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • O40 - Economic Development, Innovation, Technological Change, and Growth - - Economic Growth and Aggregate Productivity - - - General

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