IDEAS home Printed from https://ideas.repec.org/p/uae/wpaper/0516.html
   My bibliography  Save this paper

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

Author

Listed:
  • José M. Domínguez Martínez

Abstract

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.

Suggested Citation

  • José M. Domínguez Martínez, 2016. "La noción de progresividad impositiva: de la teoría a la praxis," Working Papers 05/16, Instituto Universitario de Análisis Económico y Social.
  • Handle: RePEc:uae:wpaper:0516
    as

    Download full text from publisher

    File URL: http://www3.uah.es/iaes/publicaciones/DT_05_16.pdf
    File Function: First version, 2016
    Download Restriction: no

    More about this item

    Keywords

    Progresividad; impuestos; teoría; aspectos metodológicos.;

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    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:uae:wpaper:0516. 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: http://edirc.repec.org/data/seuahes.html .

    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.