{"id":17853,"date":"2018-03-09T09:06:07","date_gmt":"2018-03-09T09:06:07","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/el-impuesto-lineal-y-el-impuesto-dual-como-modelos-alternativos-al-irpf-estudio-teorico-y-analisis-empa%c2%adrico-aplicado-al-caso-espanol\/"},"modified":"2018-03-09T09:06:07","modified_gmt":"2018-03-09T09:06:07","slug":"el-impuesto-lineal-y-el-impuesto-dual-como-modelos-alternativos-al-irpf-estudio-teorico-y-analisis-empa%c2%adrico-aplicado-al-caso-espanol","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/el-impuesto-lineal-y-el-impuesto-dual-como-modelos-alternativos-al-irpf-estudio-teorico-y-analisis-empa%c2%adrico-aplicado-al-caso-espanol\/","title":{"rendered":"El impuesto lineal y el impuesto dual como modelos alternativos al irpf. estudio te\u00f3rico y an\u00e1lisis emp\u00edrico aplicado al caso espa\u00f1ol"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Jos\u00e9 Mar\u00eda Dur\u00e1n Cabr\u00e9 <\/strong><\/h2>\n<p>Las continuas reformas fiscales que se producen tanto en espa\u00f1a como con el sistema comparado justifican una tesis con un doble objetivo:  primero, efectuar un estudio te\u00f3rico de dos modelos alternativos al irpf, como son el impuesto lineal y el impuesto dual.  segundo, llevar a cabo un an\u00e1lisis emp\u00edrico aplicado al caso espa\u00f1ol que se lleva a cabo mediante un ejercicio de microsimulaci\u00f3n.  en concreto, se estudia el impacto que estos modelos tendr\u00edan sobre el objetivo de la &#8211;.  la conclusi\u00f3n que se alcanza es que el efecto final depende de la configuraci\u00f3n definitiva de cada impuesto. Asimismo, se producir\u00eda una importante redistribuci\u00f3n de la carga tributaria contra los declarantes, que no s\u00f3lo depende del volumen total de ingresos, sino tambi\u00e9n de la definici\u00f3n de renta &#8211;, de las circunstancias subjetivas del individuos y de la naturaleza de sus ventas.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>El impuesto lineal y el impuesto dual como modelos alternativos al irpf. estudio te\u00f3rico y an\u00e1lisis emp\u00edrico aplicado al caso espa\u00f1ol<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 El impuesto lineal y el impuesto dual como modelos alternativos al irpf. estudio te\u00f3rico y an\u00e1lisis emp\u00edrico aplicado al caso espa\u00f1ol <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Jos\u00e9 Mar\u00eda Dur\u00e1n Cabr\u00e9 <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Barcelona<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 28\/06\/2002<\/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>Alejandro Pedr\u00f3s Abell\u00f3<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Manuel Jes\u00fas Lagares calvo <\/li>\n<li>Alberto Gago rodr\u00edguez (vocal)<\/li>\n<li>antoni Castells oliveres (vocal)<\/li>\n<li>Juan  Jos\u00e9 Rubio guerrero (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Jos\u00e9 Mar\u00eda Dur\u00e1n Cabr\u00e9 Las continuas reformas fiscales que se producen tanto en espa\u00f1a como con el [&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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