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Modelo Dual De Irpf Y Equidad: Un Nuevo Enfoque Teórico Y Su Aplicación Al Caso Español

  • Fidel Picos Sánchez

    ()

    (Departamento de Economía Aplicada. Universidad de Vigo. Facultad de Ciencias Económicas y Empresariales.)

. Los análisis teóricos de equidad realizados hasta ahora sobre del Modelo Dual de IRPF suponían que éste gravaba menos las rentas de capital que las del trabajo. Sin embargo, el nivel de gravamen de cada base dependerá en realidad de la interacción de un impuesto dual concreto con una población determinada. Partiendo de este enfoque alternativo, en la primera parte de este trabajo se presenta un esquema teórico que demuestra que el modelo dual rompe la equidad horizontal y muestra unos resultados inciertos en términos de equidad vertical. A partir de las conclusiones obtenidas, en la segunda parte se analizan, mediante técnicas de microsimulación, los efectos concretos sobre la población española de varios modelos duales.

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File URL: http://www.ief.es/documentos/recursos/publicaciones/papeles_trabajo/2004_08.pdf
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Paper provided by Instituto de Estudios Fiscales in its series Working Papers with number 8-04 Classification-JEL : H24, H87..

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Handle: RePEc:hpe:wpaper:y:2004:i:8
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