IDEAS home Printed from https://ideas.repec.org/p/hpe/wpaper/y2004i8.html
   My bibliography  Save this paper

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

Author

Listed:
  • Fidel Picos Sánchez

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

Abstract

. 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.

Suggested Citation

  • Fidel Picos Sánchez, "undated". "Modelo Dual De Irpf Y Equidad: Un Nuevo Enfoque Teórico Y Su Aplicación Al Caso Español," Working Papers 8-04 Classification-JEL :, Instituto de Estudios Fiscales.
    • Handle: RePEc:hpe:wpaper:y:2004:i:8
    as

    Download full text from publisher

    File URL: http://www.ief.es/documentos/recursos/publicaciones/papeles_trabajo/2004_08.pdf
    Download Restriction: no
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Fidel Picos Sánchez & Alberto Gago Rodríguez, 2004. "El impuesto dual: argumentos teóricos e implicaciones de política fiscal," Hacienda Pública Española / Review of Public Economics, IEF, vol. 171(4), pages 103-130, december.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hpe:wpaper:y:2004:i:8. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Miguel Gómez de Antonio (email available below). General contact details of provider: https://edirc.repec.org/data/iefgves.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.