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La neutralidad financiera en el Impuesto sobre Sociedades: Microsimulaci n de las opciones de reforma para Espa a

Author

Listed:
  • Lourdes Jerez Barroso

    (Universidad de Extremadura)

  • Fidel Picos S nchez

    (Universidade de Vigo)

Abstract

En las ltimas d cadas diversas l neas de reforma del Impuesto sobre Sociedades, como ACE y CbIT, han sido propuestas para eliminar el tratamiento fiscal preferente a la financiaci n mediante deuda. Este trabajo estima los efectos que tendr a en Espa a la aplicaci n de reformas de este tipo, mediante t cnicas de microsimulaci n aplicadas sobre la base de datos contable sAbI. Los resultados muestran las fortalezas y debilidades de cada una de las reformas, y sugieren la aplicaci n de f rmulas mixtas y/o la puesta en marcha gradual de las reformas como transici n hacia bases imponibles neutrales.

Suggested Citation

  • Lourdes Jerez Barroso & Fidel Picos S nchez, 2012. "La neutralidad financiera en el Impuesto sobre Sociedades: Microsimulaci n de las opciones de reforma para Espa a," Hacienda Pública Española / Review of Public Economics, IEF, vol. 203(4), pages 23-56, December.
    • Handle: RePEc:hpe:journl:y:2012:v:203:i:4:p:23-56
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    References listed on IDEAS

    as
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    Keywords

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    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
    • C81 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs - - - Methodology for Collecting, Estimating, and Organizing Microeconomic Data; Data Access

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