Imposición óptima y descentralización fiscal: El caso del IRPF
Author
Abstract
Suggested Citation
Download full text from publisher
References listed on IDEAS
- Peter Diamond & Emmanuel Saez, 2011.
"The Case for a Progressive Tax: From Basic Research to Policy Recommendations,"
Journal of Economic Perspectives, American Economic Association, vol. 25(4), pages 165-190, Fall.
- Peter A. Diamond & Emmanuel Saez, 2011. "The Case for a Progressive Tax: From Basic Research to Policy Recommendations," CESifo Working Paper Series 3548, CESifo.
- David R. Agrawal & Dirk Foremny, 2019.
"Relocation of the Rich: Migration in Response to Top Tax Rate Changes from Spanish Reforms,"
The Review of Economics and Statistics, MIT Press, vol. 101(2), pages 214-232, May.
- David R. Agrawal & Dirk Foremny, 2018. "Relocation of the Rich: Migration in Response to Top Tax Rate Changes from Spanish Reforms," CESifo Working Paper Series 7027, CESifo.
- David R. Agrawal & Dirk Foremny, 2018. "Relocation of the Rich: Migration in Response to Top Tax Rate Changes from Spanish Reforms," Working Papers XREAP2018-9, Xarxa de Referència en Economia Aplicada (XREAP), revised Nov 2018.
- David R. Agrawal & Dirk Foremny, 2018. "Relocation of the rich: migration in response to top tax rate changes from Spanish reforms," Working Papers 2018/06, Institut d'Economia de Barcelona (IEB).
- Olson, Mancur, Jr, 1969. "The Principle of "Fiscal Equivalence": The Division of Responsibilities among Different Levels of Government," American Economic Review, American Economic Association, vol. 59(2), pages 479-487, May.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Ferey, Antoine & Haufler, Andreas & Perroni, Carlo, 2023.
"Incentives, globalization, and redistribution,"
Journal of Public Economics, Elsevier, vol. 224(C).
- Haufler, Andreas & Perroni, Carlo, 2020. "Incentives, Globalization, and Redistribution," CAGE Online Working Paper Series 492, Competitive Advantage in the Global Economy (CAGE).
- Andreas Haufler & Carlo Perroni, 2020. "Incentives, Globalization, and Redistribution," CESifo Working Paper Series 8450, CESifo.
- Ferey, Antoine & Haufler, Andreas & Perroni, Carlo, 2022. "Incentives, Globalization, and Redistribution," Rationality and Competition Discussion Paper Series 335, CRC TRR 190 Rationality and Competition.
- Haufler, Andreas & Perroni, Carlo, 2020. "Incentives, Globalization, and Redistribution," The Warwick Economics Research Paper Series (TWERPS) 1282, University of Warwick, Department of Economics.
- Joshua Rauh & Ryan J. Shyu, 2019. "Behavioral Responses to State Income Taxation of High Earners: Evidence from California," NBER Working Papers 26349, National Bureau of Economic Research, Inc.
- Colas, Mark & Saulnier, Emmett, 2023. "Vertical migration externalities," Regional Science and Urban Economics, Elsevier, vol. 101(C).
- John D. Donahue, 1997. "Tiebout? Or Not Tiebout? The Market Metaphor and America's Devolution Debate," Journal of Economic Perspectives, American Economic Association, vol. 11(4), pages 73-81, Fall.
- Stephen Billings & Thomas Thibodeau, 2011. "Intrametropolitan Decentralization: Is Government Structure Capitalized in Residential Property Values?," The Journal of Real Estate Finance and Economics, Springer, vol. 42(4), pages 416-450, May.
- Iain Begg, 2009. "Regulation and Supervision of Financial Intermediaries in the EU: The Aftermath of the Financial Crisis," Journal of Common Market Studies, Wiley Blackwell, vol. 47(5), pages 1107-1128, November.
- Jean-Marc Bourgeon & Marie-Laure Breuillé, 2023.
"Citizen preferences and the architecture of government,"
Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 61(3), pages 537-585, October.
- Marie-Laure Breuillé & Jean-Marc Bourgeon, 2016. "Citizen preferences and the architecture of government," Post-Print hal-02949322, HAL.
- Jean-Marc Bourgeon & Marie-Laure Breuillé, 2023. "Citizen preferences and the architecture of government [Les préférences des citoyens et l'architecture du gouvernement]," Post-Print hal-04107151, HAL.
- Jean-Marc Bourgeon & Marie-Laure Breuillé, 2021. "Citizen preferences and the architecture of government," Working Papers hal-01869133, HAL.
- Jean-Marc Bourgeon & Marie-Laure Breuillé, 2018. "Citizen Preferences and the Architecture of Government," CESifo Working Paper Series 7245, CESifo.
- Berliant, Marcus & Fujishima, Shota, 2012.
"Optimal dynamic nonlinear income taxes: facing an uncertain future with a sluggish government,"
MPRA Paper
41947, University Library of Munich, Germany.
- Berliant, Marcus & Fujishima, Shota, 2014. "Optimal dynamic nonlinear income taxes: facing an uncertain future with a sluggish government," MPRA Paper 55088, University Library of Munich, Germany.
- Berliant, Marcus & Fujishima, Shota, 2013. "Optimal Dynamic Nonlinear Income Taxes: Facing an Uncertain Future with a Sluggish Government," MPRA Paper 47064, University Library of Munich, Germany.
- Stefan Bach, 2014. ""Reichensteuer"-Diskussion: Hintergrund und Perspektiven," DIW Roundup: Politik im Fokus 16, DIW Berlin, German Institute for Economic Research.
- Colombino, Ugo & Narazani, Edlira, 2014.
"Closing the Gender Gap: Gender Based Taxation, Wage Subsidies or Basic Income?,"
Department of Economics and Statistics Cognetti de Martiis. Working Papers
201412, University of Turin.
- Ugo Colombino & Edlira Narazani, 2018. "Closing the Gender Gap: Gender Based Taxation, Wage Subsidies or Basic Income?," JRC Working Papers on Taxation & Structural Reforms 2018-03, Joint Research Centre.
- José Mª Durán-Cabré & Alejandro Esteller-Moré, 2014. "Tax professionals' view of the Spanish tax system: efficiency, equity and tax planning," Working Papers 2014/5, Institut d'Economia de Barcelona (IEB).
- Benjamin B. Lockwood & Afras Sial & Matthew Weinzierl, 2021.
"Designing, Not Checking, for Policy Robustness: An Example with Optimal Taxation,"
Tax Policy and the Economy, University of Chicago Press, vol. 35(1), pages 1-54.
- Benjamin B. Lockwood & Afras Sial & Matthew Weinzierl, 2020. "Designing, Not Checking, for Policy Robustness: An Example with Optimal Taxation," NBER Chapters, in: Tax Policy and the Economy, Volume 35, pages 1-54, National Bureau of Economic Research, Inc.
- Benjamin Lockwood & Afras Y. Sial & Matthew C. Weinzierl, 2020. "Designing, not Checking, for Policy Robustness: An Example with Optimal Taxation," NBER Working Papers 28098, National Bureau of Economic Research, Inc.
- Spencer Bastani & Sören Blomquist & Luca Micheletto, 2013.
"The Welfare Gains Of Age‐Related Optimal Income Taxation,"
International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 54, pages 1219-1249, November.
- Bastani, Spencer & Blomquist, Sören & Micheletto, Luca, 2010. "The Welfare Gains of Age Related Optimal Income Taxation," Working Paper Series, Center for Fiscal Studies 2010:12, Uppsala University, Department of Economics.
- Onrubia Fernández, Jorge & Picos, Fidel & Rodado, María del Carmen, 2019.
"Shifting tax burden to top income earners: What is the best way to reduce inequality?,"
Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy (IfW Kiel), vol. 13, pages 1-31.
- Onrubia Fernández, Jorge & Picos, Fidel & Rodado, María del Carmen, 2019. "Shifting tax burden to top income earners: What is the best way to reduce inequality?," Economics Discussion Papers 2019-26, Kiel Institute for the World Economy (IfW Kiel).
- Dimitri B. Papadimitriou & Michalis Nikiforos & Gennaro Zezza, 2019. "Can Redistribution Help Build a More Stable Economy?," Economics Strategic Analysis Archive sa_4_19, Levy Economics Institute.
- Giesecke, Matthias & Jäger, Philipp, 2021.
"Pension incentives and labor supply: Evidence from the introduction of universal old-age assistance in the UK,"
Journal of Public Economics, Elsevier, vol. 203(C).
- Giesecke, Matthias & Jäger, Philipp, 2020. "Pension incentives and labor supply: Evidence from the introduction of universal old-age assistance in the UK," Ruhr Economic Papers 844, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen.
- Giesecke, Matthias & Jaeger, Philipp, 2021. "Pension Incentives and Labor Supply: Evidence from the Introduction of Universal Old-Age Assistance in the UK," IZA Discussion Papers 14469, Institute of Labor Economics (IZA).
- Ehtisham Ahmad, 2010. "Improving Governance in Pakistan: Changing Perspectives on Decentralisation," The Pakistan Development Review, Pakistan Institute of Development Economics, vol. 49(4), pages 283-310.
- Bernhard Seidel & Dieter Vesper, 1999. "Fiscal Federalism: An International Comparison," Discussion Papers of DIW Berlin 183, DIW Berlin, German Institute for Economic Research.
- Sebastian Koehne & Nicola Pavoni & Arpad Abraham, 2011.
"Optimal Income Taxation with Asset Accumulation,"
2011 Meeting Papers
1161, Society for Economic Dynamics.
- Abraham, Arpad; Koehne, Sebastian; Pavoni, Nicola, 2014. "Optimal Income Taxation with Asset Accumulation," Economics Working Papers ECO2014/14, European University Institute.
- Köhne, Sebastian & Abraham, Arpad & Pavoni, Nicola, 2014. "Optimal Income Taxation with Asset Accumulation," VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy 100406, Verein für Socialpolitik / German Economic Association.
- Árpád Ábrahám & Sebastian Koehne & Nicola Pavoni, 2014. "Optimal Income Taxation with Asset Accumulation," CESifo Working Paper Series 5138, CESifo.
- Abraham, Arpad & Koehne, Sebastian & Pavoni, Nicola, 2012. "Optimal income taxation with asset accumulation," MPRA Paper 38629, University Library of Munich, Germany.
- Melle Marco C., 2014. "Eine europäische Bemessungsgrundlage für die Körperschaftsteuer? Konzeption und ordnungsökonomische Analyse / Conceptual design and constitutional economics analysis of a European tax base for corpora," ORDO. Jahrbuch für die Ordnung von Wirtschaft und Gesellschaft, De Gruyter, vol. 65(1), pages 133-156, January.
More about this item
Keywords
decentralization; optimal taxation; Autonomous Communities.;All these keywords.
JEL classification:
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
- H77 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Intergovernmental Relations; Federalism
Statistics
Access and download statisticsCorrections
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:ris:invreg:0451. See general information about how to correct material in RePEc.
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 bibliographic 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.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: IIRR-JORR (email available below). General contact details of provider: https://edirc.repec.org/data/aecrrea.html .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.