{"id":1758,"date":"1994-01-01T00:00:00","date_gmt":"1994-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/1994\/01\/01\/un-analisis-de-las-distorsiones-impositivas-sobre-las-rentas-del-capital-en-espana-a-traves-del-concepto-de-tipo-impositivo-efectivo\/"},"modified":"1994-01-01T00:00:00","modified_gmt":"1994-01-01T00:00:00","slug":"un-analisis-de-las-distorsiones-impositivas-sobre-las-rentas-del-capital-en-espana-a-traves-del-concepto-de-tipo-impositivo-efectivo","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/un-analisis-de-las-distorsiones-impositivas-sobre-las-rentas-del-capital-en-espana-a-traves-del-concepto-de-tipo-impositivo-efectivo\/","title":{"rendered":"Un analisis de las distorsiones impositivas sobre las rentas del capital en espa\u00f1a a traves del concepto de tipo impositivo efectivo."},"content":{"rendered":"<h2>Tesis doctoral de <strong>  Sanz Sanz Jos\u00e9 Felix <\/strong><\/h2>\n<p>La finalidad de la presente tesis doctoral es avanzar, desde la optica del principio de neutralidad fiscal, en la comprension de la estructura impositiva que grava las rentas del capital en espa\u00f1a en lo que respecta al efecto sustitucion que genera sobre los flujos domesticos de ahorro e inversion. Metodologicamente, el trabajo se articula en torno al concepto de tipo impositivo efectivo, e incluye en su formulacion tanto el impuesto de sociedades, que grava las rentas del capital en el momento de su generacion en el proceso productivo, como el impuesto sobre la renta de las personas fisicas, que recoge la parte de carga fiscal producida en la distribucion de dichas rentas entre los ahorradores externos que financian los proyectos de inversion.  en el trabajo, ademas de examinarse el concepto de tipo impositivo efectivo como instrumento de analisis fiscal, se evalua el signo y la magnitud de los sesgos que ofrece la fiscalidad empresarial y personal sobre la materializacion de proyectos de inversion productiva; desagregando el analisis cuantitativo por sectores productivos, por activos, por fuentes de financiacion y por el tama\u00f1o de la empresa representativa. Asimismo, propone un conjunto de reformas tendentes a conseguir un sistema impositivo menos distorsionante.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Un analisis de las distorsiones impositivas sobre las rentas del capital en espa\u00f1a a traves del concepto de tipo impositivo efectivo.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Un analisis de las distorsiones impositivas sobre las rentas del capital en espa\u00f1a a traves del concepto de tipo impositivo efectivo. <\/li>\n<li><strong>Autor:<\/strong>\u00a0  Sanz Sanz Jos\u00e9 Felix <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Complutense de Madrid<\/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>Emilio Albi Iba\u00f1ez<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Jos\u00e9 Manuel Gonzalez Paramo Martinez Murillo <\/li>\n<li>Victorio Valle S\u00e1nchez (vocal)<\/li>\n<li>Vicente Salas Fum\u00e1s (vocal)<\/li>\n<li>Jos\u00e9 Antonio Herce San Miguel (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Sanz Sanz Jos\u00e9 Felix La finalidad de la presente tesis doctoral es avanzar, desde la optica del [&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 center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"footnotes":""},"categories":[82,612,797,979,6838],"tags":[6840,7564,6843,7563,6834,712],"class_list":["post-1758","post","type-post","status-publish","format-standard","hentry","category-ciencias-economicas","category-ciencias-juridicas-y-derecho","category-derecho-fiscal","category-derecho-y-legislacion-nacionales","category-politica-fiscal-y-hacienda-publica-nacionales","tag-emilio-albi-ibanez","tag-jose-antonio-herce-san-miguel","tag-jose-manuel-gonzalez-paramo-Martinez-murillo","tag-sanz-sanz-jose-felix","tag-vicente-salas-fumas","tag-victorio-valle-sanchez"],"_links":{"self":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/1758","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/comments?post=1758"}],"version-history":[{"count":0,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/1758\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/media?parent=1758"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/categories?post=1758"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/tags?post=1758"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}