{"id":40116,"date":"1999-01-01T00:00:00","date_gmt":"1999-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/incidencia-personal-y-territorial-de-la-imposicion-sobre-el-consumo-en-espana-1991-1993\/"},"modified":"1999-01-01T00:00:00","modified_gmt":"1999-01-01T00:00:00","slug":"incidencia-personal-y-territorial-de-la-imposicion-sobre-el-consumo-en-espana-1991-1993","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/incidencia-personal-y-territorial-de-la-imposicion-sobre-el-consumo-en-espana-1991-1993\/","title":{"rendered":"Incidencia personal y territorial de la imposicion sobre el consumo en espa\u00f1a: 1991-1993."},"content":{"rendered":"<h2>Tesis doctoral de <strong>  Avellaneda Bertelli Pedro Antonio <\/strong><\/h2>\n<p>Esta tesis doctoral estudia la forma en que se distribuye la carga de los impuestos que gravan el consumo en espa\u00f1a, es decir, el iva y los impuestos especiales-impuesto sobre los hidrocarburos, impuesto sobre las labores del tabaco, impuesto sobre el alcohol y bebidas alcoh\u00f3licas e impuesto sobre determinados medios de transporte-.  para ello se adopta un doble enfoque, el personal y el territorial. por el primero, se analiza la incidencia de estos tributos sobre los contribuyentes clasificados por escalones de renta, mientras que en el segundo, la clasificaci\u00f3n se hace seg\u00fan la comunidad aut\u00f3noma de residencia.  los c\u00e1lculos se hacen utilizando tanto la estructura fiscal vigente en 1991 como la de 1993, o sea, antes y despu\u00e9s de la reforma de armonizaci\u00f3n tributaria realizada en espa\u00f1a y en los restantes pa\u00edses que, en este \u00faltimo a\u00f1o, crearon el mercado nico europeo. Con este doble referente temporal, se valora el impacto de los cambios introducidos en estos grav\u00e1menes desde el punto de vista de la incidencia impositiva.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Incidencia personal y territorial de la imposicion sobre el consumo en espa\u00f1a: 1991-1993.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Incidencia personal y territorial de la imposicion sobre el consumo en espa\u00f1a: 1991-1993. <\/li>\n<li><strong>Autor:<\/strong>\u00a0  Avellaneda Bertelli Pedro Antonio <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 M\u00e1laga<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 01\/01\/1999<\/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>Jose Sanchez Maldonado<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: victorio Valle s\u00e1nchez <\/li>\n<li>guill\u00e9m L\u00f3pez casanovas (vocal)<\/li>\n<li>Jos\u00e9 Manuel Gonzalez paramo Martinez murillo (vocal)<\/li>\n<li>agustin Molina  morales (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Avellaneda Bertelli Pedro Antonio Esta tesis doctoral estudia la forma en que se distribuye la carga de [&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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