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Planificación fiscal con el impuesto dual sobre la renta

Author

Listed:
  • Félix Domínguez Barrero

    (Universidad de Zaragoza)

  • Julio López Laborda

    (Universidad de Zaragoza)

Abstract

Este trabajo analiza en qué medida la implantación de un impuesto dual sobre la renta puede modificar las oportunidades de planificación fiscal de que disponen los contribuyentes en los impuestos sobre la renta personal y societaria vigentes en la mayor parte de los países desarrollados. El trabajo muestra cómo el modelo dual de imposición permite algunas estrategias de planificación fiscal en el ámbito familiar, en la elección entre inversiones financieras y reales, en la elección de la forma de empresa y en las decisiones de financiación e inversión empresarial.

Suggested Citation

  • Félix Domínguez Barrero & Julio López Laborda, 2008. "Planificación fiscal con el impuesto dual sobre la renta," Revista de Economia Aplicada, Universidad de Zaragoza, Departamento de Estructura Economica y Economia Publica, vol. 16(3), pages 89-110, Winter.
    • Handle: RePEc:rev:reveca:v:16:y:2008:i:3:p:89-110
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    Keywords

    Imposición dual; planificación fiscal.;

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household
    • H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm

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