{"id":146320,"date":"1994-01-01T00:00:00","date_gmt":"1994-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/el-impuesto-progresivo-sobre-el-gasto-como-alternativa-al-impuesto-sobre-la-renta-algunos-aspectos-sobre-su-posible-introduccion-en-espana\/"},"modified":"1994-01-01T00:00:00","modified_gmt":"1994-01-01T00:00:00","slug":"el-impuesto-progresivo-sobre-el-gasto-como-alternativa-al-impuesto-sobre-la-renta-algunos-aspectos-sobre-su-posible-introduccion-en-espana","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/el-impuesto-progresivo-sobre-el-gasto-como-alternativa-al-impuesto-sobre-la-renta-algunos-aspectos-sobre-su-posible-introduccion-en-espana\/","title":{"rendered":"El impuesto progresivo sobre el gasto como alternativa al impuesto sobre la renta: algunos aspectos sobre su posible introduccion en espa\u00f1a."},"content":{"rendered":"<h2>Tesis doctoral de <strong>  Barrado Conti Francisco Javier <\/strong><\/h2>\n<p>El presente estudio aborda la problematica de la posible reforma fiscal en espa\u00f1a, sobre la base de la articulacion de una nueva figura impositiva que considere como unidad de medida de la capacidad de pago del contribuyente el indice de gasto manifestado por el mismo a lo largo del periodo impositivo. Partiendo de un estudio historico de la imposicion directa en nuestro pais, se abordan las diferentes alternativas al actual modelo del irpf, optando por el modelo denominado de \u00abimpuesto sobre el gasto\u00bb prestando especial atencion, entre otras, las aportaciones de kaldor y del informe meade.  tras estudiar las propuestas teoricas de esta figura impositiva, se realiza un analisis del comportamiento en espa\u00f1a de la magnitud que sirve como base a este modelo, el gasto; para terminar realizando una simulacion que establezca el valor de los principales parametros en caso de su aplicacion en nuestro pais.  finaliza el estudio con las conclusiones obtenidas por el autor.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>El impuesto progresivo sobre el gasto como alternativa al impuesto sobre la renta: algunos aspectos sobre su posible introduccion en espa\u00f1a.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 El impuesto progresivo sobre el gasto como alternativa al impuesto sobre la renta: algunos aspectos sobre su posible introduccion en espa\u00f1a. <\/li>\n<li><strong>Autor:<\/strong>\u00a0  Barrado Conti Francisco Javier <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Barcelona<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 01\/01\/1994<\/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>Juan  Francisco Corona Ram\u00f3n<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Alejandro Pedr\u00f3s Abell\u00f3 <\/li>\n<li>Juan  Jos\u00e9 Rubio Guerrero (vocal)<\/li>\n<li>Eugenio Domingo Solans (vocal)<\/li>\n<li>Ignasi Casanovas Parella (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Barrado Conti Francisco Javier El presente estudio aborda la problematica de la posible reforma fiscal en espa\u00f1a, [&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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