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La noción de progresividad impositiva: de la teoría a la praxis

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  • José M. Domínguez Martínez
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    En este trabajo se ofrece una visión panorámica de las principales cuestiones que se suscitan en relación con el estudio y el análisis de la progresividad impositiva en la teoría y en la realidad tributaria. Inicialmente se reseñan los hitos de la fundamentación normativa de la progresividad. Posteriormente se abordan los aspectos metodológicos relevantes para la aplicación de dicha noción. Finalmente se repasan los indicadores utilizados para medir el alcance efectivo de la progresividad en los sistemas tributarios reales, y se valora el papel de aquella en la distribución de la carga tributaria.

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    File Function: First version, 2016
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    Paper provided by Instituto Universitario de Análisis Económico y Social in its series Working Papers with number 05/16.

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    Length: 48 pages
    Date of creation: Sep 2016
    Handle: RePEc:uae:wpaper:0516
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