{"id":131180,"date":"1996-01-01T00:00:00","date_gmt":"1996-01-01T00:00:00","guid":{"rendered":""},"modified":"1996-01-01T00:00:00","modified_gmt":"1996-01-01T00:00:00","slug":"una-consideracion-de-la-progresividad-del-impuesto-sobre-la-renta-de-las-personas-fisicas-y-el-impuesto-sobre-el-valor-anadido-a-traves-de-una-muestra-de-declaraciones-de-irpf-y-la-encuesta-de-presupu","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/una-consideracion-de-la-progresividad-del-impuesto-sobre-la-renta-de-las-personas-fisicas-y-el-impuesto-sobre-el-valor-anadido-a-traves-de-una-muestra-de-declaraciones-de-irpf-y-la-encuesta-de-presupu\/","title":{"rendered":"Una consideracion de la progresividad del impuesto sobre la renta de las personas fisicas y el impuesto sobre el valor a\u00f1adido a traves de una muestra de declaraciones de irpf y la encuesta de presupuestos familiares."},"content":{"rendered":"<h2>Tesis doctoral de <strong>  Bescos Sinde Jes\u00fas Luis <\/strong><\/h2>\n<p>En esta tesis se estudian los conceptos de progresividad impositiva, equidad distributiva y aversion a la desigualdad, asi como sus interrelaciones. Por otra parte aplica al caso espa\u00f1ol un modelo que permite replicar la tarifa impositiva del impuesto sobre la renta de las personas fisicas y medir su grado de progresividad a traves del parametro -coeficiente de aversion relativa a la desigualdad -subyacente en la medida de desigualdad de atkinson. Esta medida se aplica a una posible reforma de la tarifa impositiva y ello permite establecer comparaciones entre la progresividad de distintas tarifas. Por ultimo se evalua el grado de progresividad de la imposicion sobre el consumo, se\u00f1alando el caracter condicionante de la informacion utilizada para estratificar a la poblacion por niveles de bienestar (ingresos o gastos de los hogares). Sobre los resultados relativos al grado de progresividad de esta figura impositiva.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Una consideracion de la progresividad del impuesto sobre la renta de las personas fisicas y el impuesto sobre el valor a\u00f1adido a traves de una muestra de declaraciones de irpf y la encuesta de presupuestos familiares.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Una consideracion de la progresividad del impuesto sobre la renta de las personas fisicas y el impuesto sobre el valor a\u00f1adido a traves de una muestra de declaraciones de irpf y la encuesta de presupuestos familiares. <\/li>\n<li><strong>Autor:<\/strong>\u00a0  Bescos Sinde Jes\u00fas Luis <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Aut\u00f3noma de Madrid<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 01\/01\/1996<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3>Direcci\u00f3n y tribunal<\/h3>\n<ul>\n<li><strong>Director de la tesis<\/strong>\n<ul>\n<li>Francisco Javier Martin Pliego<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Luis Ruiz-maya Perez <\/li>\n<li>Juan  Emilio Iranzo Mart\u00edn (vocal)<\/li>\n<li>Eugenio Domingo Solans (vocal)<\/li>\n<li> Parejo Gamir Jos\u00e9 Alberto (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Bescos Sinde Jes\u00fas Luis En esta tesis se estudian los conceptos de progresividad impositiva, equidad distributiva y [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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