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El INR (Impuesto Negativo sobre la Renta): una solución novedosa y eficiente a la pobreza



    () (Departamento de Economía Aplicada e Historia Económica. Facultad de CC. Económicas y Empresariales. UNED.)


El problema de la pobreza en el contexto de los países menos desarrollados escapa, hoy por hoy, de nuestra capacidad de actuación. Diferentes culturas, economías y sociedades, hacen que las soluciones que apliquemos en los países desarrollados sean inoperantes en los países en vías de desarrollo. Además, sinceramente, tampoco se pueden dar soluciones absolutas al problema de la pobreza en nuestro mundo desarrollado. Lo que sigue es sólo un intento, eso sí, muy meditado y debatido. Y no es nuevo. Es innegable el atractivo, para muchos, del término “Impuesto Negativo sobre la Renta” (INR); pero ¿qué se esconde tras esa fachada? The problem of poverty in the context of less developed countries excedes, day by day, our ability to assimilate. Different cultures, economies and societies: meaning that the solutions we apply in more advanced countries will not be operative in developing countries. Furthermore,sincerily,no one absolute solution can be applied to the problem of poverty in our developed word. What follows is merely an attempt. An attempt much debated and pondered. And it is certainly not new. For many, the attraction of the term “Negative Tax on Income” (INR in its Spanish acronym= “impuesto negativo sobre la renta”) is undeniable, but what exactly lies behind that facade?

Suggested Citation

  • José Antonio Martínez Álvarez, 2002. "El INR (Impuesto Negativo sobre la Renta): una solución novedosa y eficiente a la pobreza," Estudios de Economía Aplicada, Estudios de Economía Aplicada, vol. 20, pages 451-470, Agosto.
  • Handle: RePEc:lrk:eeaart:20_2_3

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    More about this item


    Poverty; ”Negative Tax on Income”; Subsidy; “Minimun point for tax exemption”.;

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • I30 - Health, Education, and Welfare - - Welfare, Well-Being, and Poverty - - - General


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