La distribución de la carga del IRPF en la CAPV

Arantza Olalde
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Arantza Olalde: Economista

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

Abstract: TThe progressive nature of income tax, based on the idea that tax payers must be taxed in accordance with their capacity for payment, which is presumed to increase more than proportionately with income, together with other factors such as the regulatory determination of the tax itself, determine unequal distribution of the tax burden. The purpose of this article is to ascertain how the burden of this tax is shared out among the different contributing groups in the Autonomous Community of the Basque Country and its redistribution effects during the period from 1988 to 1993.

Keywords: IRPF; impuesto progresivo; efectos redistributivos (search for similar items in EconPapers)
JEL-codes: H24 H71 (search for similar items in EconPapers)
Date: 1997
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