¿Hay alternativas al modelo fiscal dominante? Una propuesta de impuesto global sobre la renta de las personas físicas

Santiago Díaz de Sarralde and Carlos Garcimartín
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Santiago Díaz de Sarralde: Universidad Rey Juan Carlos
Carlos Garcimartín: Universidad Rey Juan Carlos

EKONOMIAZ. Revista vasca de Economía, 2015, vol. 88, issue 02, 124-145

Abstract: This paper explores the viability of a Global Personal Income Tax as an alternative to the standard tax system design recommendations. This tax would embody current Personal Income Tax and Wealth Tax into a single tax base, treating homogeneously all sources of income and avoiding both double taxation and «double no-taxation».

Keywords: Income tax; property tax; tax reform (search for similar items in EconPapers)
JEL-codes: H20 H30 (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:ekz:ekonoz:2015205

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