El IRPF en la encrucijada: entre la convergencia europea y la cesión a las comunidades autónomas

José Manuel González Páramo
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José Manuel González Páramo: Catedrático de Hacienda Pública, Universidad Complutense de Madrid

EKONOMIAZ. Revista vasca de Economía, 1997, vol. 38, issue 02, 98-121

Abstract: This article gives a short analysis of the key elements in the forthcoming income tax reform. The changes must take two essential conditioning factors as a reference point: the need to move towards the dominant patterns in the European Union and the conversion of income tax into a shared taxation between the State and the Autonomous Communities. The future political economy of reform of Income Tax will be more complex and in any case, different to that which has characterised the period from 1979 to 1996.

Keywords: Reforma del IRPF; solidaridad fiscal (search for similar items in EconPapers)
JEL-codes: E62 H24 H71 H87 O23 (search for similar items in EconPapers)
Date: 1997
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