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El IRPF ante una encrucijada: opciones de reforma

  • José M. Domínguez Martínez
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    En este trabajo se ofrece una exposición de las principales líneas argumentales que sustentan la discusión de las opciones de reforma del impuesto sobre la renta de las personas físicas en los países occidentales desarrollados. Inicialmente se hace alusión al marco en el que se inscribe el proceso de reformas observado en el curso de las últimas décadas, así como a los criterios básicos que permiten evaluar las distintas opciones fiscales. Posteriormente se lleva a cabo un sucinto examen de los modelos impositivos alternativos: comprehensivo, lineal y dual, a los que se añade la opción del impuesto sobre el gasto personal. Igualmente se formulan algunas consideraciones acerca de la caracterización del modelo de IRPF vigente en España.

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    File Function: First version, 2009
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    Paper provided by Instituto Universitario de Análisis Económico y Social in its series Working Papers with number 01/09.

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    Length: 22 pages
    Date of creation: Jan 2009
    Date of revision:
    Handle: RePEc:uae:wpaper:0109
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