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- W1480357673 abstract "espanolEn este trabajo llevamos a cabo un ejercicio de microsimulacion para analizar la politica autonomica en el IRPF, utilizando la Muestra IRPF 2002 IEF-AEAT. Hasta el momento las Comunidades Autonomas han utilizado las deducciones como instrumento principal para modificar el IRPF. Sin embargo parece que las deducciones autonomicas llevan aparejados elevados costes de diseno, legislativos y administrativos; mientras que sus beneficios afectan poco a pocos contribuyentes. Nuestra hipotesis es que se puede alcanzar un resultado similar con unos costes menores. Para ello hemos considerado dos alternativas, sin duda mas sencillas: una ligera reduccion de los tipos impositivos de las tarifas autonomicas, y una deduccion general que deberia instaurar cada Comunidad Autonoma. EnglishWe propose a microsimulation exercise using the Muestra IRPF 2002 IEF-AEAT, a sample of Spanish Income Tax Taxpayers. This exercise estimates the importance of income tax policy of Spanish regions, mainly developed through tax credits. Supposedly, this policy implies a significant cost in terms of tax design, legislative process, administrative and compliance costs. Nevertheless, the benefits seem to be scarce and vague. Our hypothesis here is that we can achieve a similar result with fewer costs. We consider two simpler choices: a slight cut in the regional tax rates, and the introduction, by each Autonomous Region, of a general tax credit." @default.
- W1480357673 created "2016-06-24" @default.
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- W1480357673 date "2009-01-01" @default.
- W1480357673 modified "2023-09-23" @default.
- W1480357673 title "Las deducciones autonómicas en el IRPF: Análisis y alternativas" @default.
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