IDEAS home Printed from
   My bibliography  Save this paper

Los gastos fiscales en la teoría y en la práctica:la merma recaudatoria de un concepto elusivo


  • José M. Domínguez Martínez


El presente trabajo tiene como objeto ofrecer un marco general para el análisis de los gastos fiscales en el plano teórico y abordar su consideración en el caso de España como foco de atención obligado ante cualquier proceso de reforma fiscal. En el trabajo se examinan los principales aspectos conceptuales y metodológicos relacionados con los gastos fiscales, se exponen sus vías de instrumentación y se evalúa su utilización con arreglo a los criterios básicos de la teoría impositiva y del gasto. Por último, se analiza la evolución de su magnitud en España en el ámbito de los tributos del Estado.

Suggested Citation

  • José M. Domínguez Martínez, 2014. "Los gastos fiscales en la teoría y en la práctica:la merma recaudatoria de un concepto elusivo," Working Papers 05/14, Instituto Universitario de Análisis Económico y Social.
  • Handle: RePEc:uae:wpaper:0514

    Download full text from publisher

    File URL:
    File Function: First version, 2014
    Download Restriction: no

    References listed on IDEAS

    1. Bosch, Gerhard & Lehndorff, Steffen, 2001. "Working-Time Reduction and Employment: Experiences in Europe and Economic Policy Recommendations," Cambridge Journal of Economics, Oxford University Press, vol. 25(2), pages 209-243, March.
    2. Carlo Devillanova & Walter García-Fontes, 2004. "Migration across Spanish provinces: evidence from the social security records (1978-1992)," Investigaciones Economicas, Fundación SEPI, vol. 28(3), pages 461-487, September.
    3. Muriel Roger & Sebastien Roux, 2000. "Flexibility Versus Hiring Costs: The Demand for Part-time Labor," Research Unit Working Papers 0101, Laboratoire d'Economie Appliquee, INRA.
    4. Manuel Arellano & Olympia Bover, 2002. "Learning about migration decisions from the migrants: Using complementary datasets to model intra-regional migrations in Spain," Journal of Population Economics, Springer;European Society for Population Economics, vol. 15(2), pages 357-380.
    5. Juhn, Chinhui & Murphy, Kevin M, 1997. "Wage Inequality and Family Labor Supply," Journal of Labor Economics, University of Chicago Press, vol. 15(1), pages 72-97, January.
    6. Mary Gregory & Sara Connolly, 2005. "Part-time Work - A Trap for Women`s Careers? An Analysis of the Roles of Heterogeneity and State Dependence," Economics Series Working Papers 245, University of Oxford, Department of Economics.
    7. Thomas Buchmueller, 1999. "Fringe benefits and the demand for part-time workers," Applied Economics, Taylor & Francis Journals, vol. 31(5), pages 551-563.
    8. Jacqueline O'Reilly & Silke Bothfeld, 2002. "What happens after working part time? Integration, maintenance or exclusionary transitions in Britain and western Germany," Cambridge Journal of Economics, Oxford University Press, vol. 26(4), pages 409-439, July.
    Full references (including those not matched with items on IDEAS)

    More about this item


    Gastos fiscales; beneficios fiscales; aspectos metodológicos; OCDE; España.;

    NEP fields

    This paper has been announced in the following NEP Reports:


    Access and download statistics


    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:uae:wpaper:0514. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Laura Suarez). General contact details of provider: .

    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 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.

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

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.