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Planificación fiscal con el impuesto dual sobre la renta

Listed author(s):
  • Félix Domínguez Barrero

    (Universidad de Zaragoza)

  • Julio López Laborda

    (Universidad de Zaragoza)

Este trabajo analiza en qué medida la implantación de un impuesto dual sobre la renta puede modificar las oportunidades de planificación fiscal de que disponen los contribuyentes en los impuestos sobre la renta personal y societaria vigentes en la mayor parte de los países desarrollados. El trabajo muestra cómo el modelo dual de imposición permite algunas estrategias de planificación fiscal en el ámbito familiar, en la elección entre inversiones financieras y reales, en la elección de la forma de empresa y en las decisiones de financiación e inversión empresarial.

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Article provided by Universidad de Zaragoza, Departamento de Estructura Economica y Economia Publica in its journal Revista de Economía Aplicada.

Volume (Year): 16 (2008)
Issue (Month): 3 (Winter)
Pages: 89-110

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Handle: RePEc:rev:reveca:v:16:y:2008:i:3:p:89-110
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Revista de Economía Aplicada Departamento de Estructura Económica y Economía Pública Facultad de Ciencias Económicas Gran Vía, 2 50005 Zaragoza Spain

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