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El impuesto dual: argumentos teóricos e implicaciones de política fiscal

Author

Listed:
  • Fidel Picos Sánchez

    (Universidad de Vigo)

  • Alberto Gago Rodríguez

    (Universidad de Vigo)

Abstract

Entre 1987 y 1993 los países escandinavos llevaron a cabo importantes reformas de sus IRPF, pasando de modelos formalmente sintéticos a modelos duales que gravan progresivamente las rentas de trabajo y proporcionalmente las de capital. Pese a la innovación que supuso en su día la adopción de estos modelos, no ha tenido lugar desde entonces un debate de fondo sobre las ventajas e inconvenientes de los mismos. En este trabajo se realiza una revisión de los argumentos que se han utilizado hasta ahora como justificación del Modelo Dual y de los estudios empíricos que han examinado sus efectos. El objetivo final es determinar si nos encontramos ante una opción reformista viable o si, al menos, es posible extraer alguna conclusión parcial de interés en términos de política fiscal.

Suggested Citation

  • Fidel Picos Sánchez & Alberto Gago Rodríguez, 2004. "El impuesto dual: argumentos teóricos e implicaciones de política fiscal," Hacienda Pública Española / Review of Public Economics, IEF, vol. 171(4), pages 103-130, december.
    • Handle: RePEc:hpe:journl:y:2004:v:171:i:4:p:103-130
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    References listed on IDEAS

    as
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    More about this item

    Keywords

    : Reforma del IRPF; impuesto dual; política fiscal.;
    All these keywords.

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household

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