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El IRPF ante una encrucijada: opciones de reforma


  • José M. Domínguez Martínez


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.

Suggested Citation

  • José M. Domínguez Martínez, 2009. "El IRPF ante una encrucijada: opciones de reforma," Working Papers 01/09, Instituto Universitario de Análisis Económico y Social.
  • Handle: RePEc:uae:wpaper:0109

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    References listed on IDEAS

    1. Roberto Basile & Sergio de Nardis & Alessandro Girardi, 2001. "Regional inequalities and cohesion policies in the european union," ISAE Working Papers 23, ISTAT - Italian National Institute of Statistics - (Rome, ITALY).
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    3. Julie Le Gallo & Sandy Dall'erba, 2006. "Evaluating the Temporal and Spatial Heterogeneity of the European Convergence Process, 1980-1999," Journal of Regional Science, Wiley Blackwell, vol. 46(2), pages 269-288.
    4. M. Chatterji & J. H. Ll. Dewhurst, 1996. "Convergence Clubs and Relative Economic Performance in Great Britain: 1977-1991," Regional Studies, Taylor & Francis Journals, vol. 30(1), pages 31-39.
    5. Baumol, William J & Wolff, Edward N, 1988. "Productivity Growth, Convergence, and Welfare: Reply," American Economic Review, American Economic Association, vol. 78(5), pages 1155-1159, December.
    6. Juan R. Cuadrado-Roura, 2001. "Regional convergence in the European Union: From hypothesis to the actual trends," The Annals of Regional Science, Springer;Western Regional Science Association, vol. 35(3), pages 333-356.
    7. Aadne Cappelen & Fulvio Castellacci & Jan Fagerberg & Bart Verspagen, 2003. "The Impact of EU Regional Support on Growth and Convergence in the European Union," Journal of Common Market Studies, Wiley Blackwell, vol. 41, pages 621-644, September.
    8. Quah, Danny T., 1996. "Empirics for economic growth and convergence," European Economic Review, Elsevier, vol. 40(6), pages 1353-1375, June.
    9. Oecd, 2005. "Growth in Services - Fostering Employment, Productivity and Innovation," OECD Digital Economy Papers 94, OECD Publishing.
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    IRPF; reformas fiscales; modelos impositivos;


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