{"id":25993,"date":"2018-03-09T09:17:36","date_gmt":"2018-03-09T09:17:36","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/el-modelo-dual-de-reforma-del-irpf-un-estudio-de-la-viabilidad-y-los-efectos-de-su-aplicacion-en-espana\/"},"modified":"2018-03-09T09:17:36","modified_gmt":"2018-03-09T09:17:36","slug":"el-modelo-dual-de-reforma-del-irpf-un-estudio-de-la-viabilidad-y-los-efectos-de-su-aplicacion-en-espana","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/vigo\/el-modelo-dual-de-reforma-del-irpf-un-estudio-de-la-viabilidad-y-los-efectos-de-su-aplicacion-en-espana\/","title":{"rendered":"El modelo dual de reforma del irpf: un estudio de la viabilidad y los efectos de su aplicaci\u00f3n en espa\u00f1a"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Fidel Picos S\u00e1nchez <\/strong><\/h2>\n<p>El objetivo principal de esta tesis doctoral es evaluar la viabilidad y los efectos de la posible aplicaci\u00f3n en espa\u00f1a de un modelo dual de irpf similar al aplicado en varios pa\u00edses del norte y centro de europa, que grava de forma totalmente diferenciada las rentas salariales (bajo una tarifa progresiva) y las rentas de capital (a un tipo \u00fanico).  para ello, en primer lugar se caracteriza con detalle del modelo dual y sus posibles variantes, para estudiar a continuaci\u00f3n la experiencia comparada. en segundo lugar se analizan las implicaciones te\u00f3ricas del modelo, lleg\u00e1ndose a la conclusi\u00f3n de que introduce mejoras en t\u00e9rminos de eficiencia y sencillez, pero no pudi\u00e9ndose establecer conclusiones generales respecto a la equidad.  por \u00faltimo, se estudian los efectos redistributivos y recaudatorios que tendr\u00eda en espa\u00f1a la puesta en marcha de un modelo dual, para lo que se utilizan t\u00e9cnicas de microsimulaci\u00f3n fiscal y se usa como muestra de la poblaci\u00f3n una fusi\u00f3n estad\u00edstica del panel de hogares europeo (phogue) y del panel de declarantes del irpf. Con esta metodolog\u00eda se simulan tres reformas duales con neutralidad recaudatoria y diferente grado reformista, concluy\u00e9ndose que los resultados en t\u00e9rminos de equidad est\u00e1n muy condicionados por la definici\u00f3n particular de cada reforma.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>El modelo dual de reforma del irpf: un estudio de la viabilidad y los efectos de su aplicaci\u00f3n en espa\u00f1a<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 El modelo dual de reforma del irpf: un estudio de la viabilidad y los efectos de su aplicaci\u00f3n en espa\u00f1a <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Fidel Picos S\u00e1nchez <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Vigo<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 29\/09\/2003<\/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>Alberto Gago Rodr\u00edguez<\/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>magdalena Mercader prats (vocal)<\/li>\n<li>Juan  Jos\u00e9 Rubio guerrero (vocal)<\/li>\n<li>Carlos Monasterio escudero (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Fidel Picos S\u00e1nchez El objetivo principal de esta tesis doctoral es evaluar la viabilidad y los efectos [&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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