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Las deducciones en el IRPF por gasto sanitario privado: situación actual y posibilidades de reforma

  • Esther Martínez
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    The paper provides information about the tax treatment given to personal health expenditures in the Personal Income Tax in Spain, and analyses what we know about it and how the tax credit or other forms of preferential tax treatment can contribute to the financement of private health expenditures, of special relevance in view of the recent Personal Income Tax modification proposals . It also points out some of the main redistributive results coming out from this type of public financement, differentiating between types of expenditures (mainly those on health services which are not provided by the public health system, from those which are).

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    File URL: http://www.econ.upf.edu/docs/papers/downloads/307.pdf
    File Function: Whole Paper
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    Paper provided by Department of Economics and Business, Universitat Pompeu Fabra in its series Economics Working Papers with number 307.

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    Date of creation: Jul 1998
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    Handle: RePEc:upf:upfgen:307
    Contact details of provider: Web page: http://www.econ.upf.edu/

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    1. Ángel López Nicolás, 1997. "Unobserved heterogeneity and censoring in the demand for health care," Economics Working Papers 240, Department of Economics and Business, Universitat Pompeu Fabra.
    2. Jaume Puig Junoy, 1988. "Gasto farmacéutico en España: efectos de la participación del usuario en el coste," Investigaciones Economicas, Fundación SEPI, vol. 12(1), pages 45-68, January.
    3. Martinez-Garcia, Esther, 1996. "Do Regressive Tax Expenditures Always Reduce Progressivity and Redistributive Capacity of the Personal Income Tax? An Analysis of Tax Credits," Public Finance = Finances publiques, , vol. 51(2), pages 226-41.
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