IDEAS home Printed from https://ideas.repec.org/p/upf/upfgen/307.html
   My bibliography  Save this paper

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

Author

Listed:
  • Esther Martínez

Abstract

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).

Suggested Citation

  • Esther Martínez, 1998. "Las deducciones en el IRPF por gasto sanitario privado: situación actual y posibilidades de reforma," Economics Working Papers 307, Department of Economics and Business, Universitat Pompeu Fabra.
  • Handle: RePEc:upf:upfgen:307
    as

    Download full text from publisher

    File URL: https://econ-papers.upf.edu/papers/307.pdf
    File Function: Whole Paper
    Download Restriction: no

    References listed on IDEAS

    as
    1. Angel López-Nicolás, 1998. "Unobserved heterogeneity and censoring in the demand for health care," Health Economics, John Wiley & Sons, Ltd., vol. 7(5), pages 429-437.
    2. 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 226-241.
    3. 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.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

      More about this item

      Keywords

      Deducción; gasto por enfermedad; IRPF; prestaciones sanitarias; progresividad;

      JEL classification:

      • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
      • H51 - Public Economics - - National Government Expenditures and Related Policies - - - Government Expenditures and Health

      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:upf:upfgen:307. 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: (). General contact details of provider: http://www.econ.upf.edu/ .

      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.

      If CitEc recognized a reference but did not link an item in RePEc to it, you can help with 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.