Progresividad y redistribución por fuentes de renta en el IRPF dual
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Cited by:
- Carlos Díaz Caro & Jorge Onrubia Fernández, 2014. "Inequidad horizontal en el IRPF dual espanol," Studies on the Spanish Economy eee2014-08, FEDEA.
- Francisco J. Goerlich, 2020. "La Encuesta de Condiciones de Vida: evaluación de los cambios metodológicos en relación a la obtención de los ingresos," Hacienda Pública Española / Review of Public Economics, IEF, vol. 233(2), pages 85-116, June.
- Carlos Díaz-Caro & Jorge Onrubia, 2019. "How Did the ‘Dualization’ of the Spanish Income Tax Affect Horizontal Equity? Assessing its Impact Using Copula Functions," Hacienda Pública Española / Review of Public Economics, IEF, vol. 231(4), pages 81-124, December.
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More about this item
Keywords
imposición sobre la renta personal; IRPF; impuesto dual; redistribución; progresividad;All these keywords.
JEL classification:
- D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution
- H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
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