{"id":74009,"date":"2018-03-09T23:18:57","date_gmt":"2018-03-09T23:18:57","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/sobre-la-imposicion-personaligualdad-de-oportunidades-y-mercado-laboral-la-discriminacion-del-segundo-preceptor-de-ingresos-en-la-unidad-familiar\/"},"modified":"2018-03-09T23:18:57","modified_gmt":"2018-03-09T23:18:57","slug":"sobre-la-imposicion-personaligualdad-de-oportunidades-y-mercado-laboral-la-discriminacion-del-segundo-preceptor-de-ingresos-en-la-unidad-familiar","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/politica-fiscal-y-hacienda-publica-nacionales\/sobre-la-imposicion-personaligualdad-de-oportunidades-y-mercado-laboral-la-discriminacion-del-segundo-preceptor-de-ingresos-en-la-unidad-familiar\/","title":{"rendered":"Sobre la imposicion personal,igualdad de oportunidades y mercado laboral: la discriminacion del segundo preceptor de ingresos en la unidad familiar."},"content":{"rendered":"<h2>Tesis doctoral de <strong> Ignacio Ferrari Herrero <\/strong><\/h2>\n<p>Desde principios de los a\u00f1os 80 la comisi\u00f3n europea ha intentado conseguir la equidad de trato para hombre y mujeres en todos los campos de la pol\u00edtica comunitaria. Se ha llamado la atenci\u00f3n para que se tomasen medidas con el fin de corregir los efectos perjudiciales de la legislaci\u00f3n fiscal en el mercado de trabajo, en especial en aquellos pa\u00edses miembros en los que su sistema fiscal desincentivaba la incorporaci\u00f3n  de las mujeres.   las comisi\u00f3n europea identifico varios aspectos en los que los sistemas fiscales produc\u00edan un efecto negativo sobre las mujeres casadas: la agregaci\u00f3n de rentas de la unidad familiar, transferencia a priori de reducciones y deducciones al c\u00f3nyuge, la imposibilidad de que cada uno declare su propia renta y el mantenimiento de la responsabilidad solidaria de los c\u00f3nyuges.   el objeto de este trabajo es corroborar emp\u00edricamente algunas de las conclusiones de la comisi\u00f3n europea, en especial las ventajas de la tributaci\u00f3n individual, desde el punto de vista de la igualdad de trato entre hombre y mujeres.  este an\u00e1lisis se lleva a cabo verificando la penalizaci\u00f3n fiscal del segundo preceptor de rentas en la unidad familiar en la imposici\u00f3n sobre la renta en los diferentes pa\u00edses de la uni\u00f3n europea.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Sobre la imposicion personal,igualdad de oportunidades y mercado laboral: la discriminacion del segundo preceptor de ingresos en la unidad familiar.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Sobre la imposicion personal,igualdad de oportunidades y mercado laboral: la discriminacion del segundo preceptor de ingresos en la unidad familiar. <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Ignacio Ferrari Herrero <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Alcal\u00e1<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 17\/05\/2005<\/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>Fernando Pe\u00f1a Alvarez<\/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>Juan  Jos\u00e9 Rubio guerrero (vocal)<\/li>\n<li>Jos\u00e9 Alberto Parejo gamir (vocal)<\/li>\n<li>Juan  Emilio Iranzo mart\u00edn (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Ignacio Ferrari Herrero Desde principios de los a\u00f1os 80 la comisi\u00f3n europea ha intentado conseguir la equidad [&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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