Resumen

VARELA CANDAMIO, Laura; LOPEZ RODRIGUEZ, Jesús  y  FAINA, Andrés. Comparación entre los mínimos personales incrementados y el impuesto sobre la renta tradicional de las personas físicas. El caso de España. El trimestre econ [online]. 2014, vol.81, n.323, pp.687-719. ISSN 2448-718X.

This paper defines and evaluates a new tax method based on the combination of a flat rate scheme and increasing personal allowances on the tax base which we refer to as the Discretionary Income Tax Method (DITM), and compares this to the traditional personal income tax based on progressive tax schedules. The results show that, from a theoretical perspective, our proposal is more progressive and social welfare enhancing. For the empirical validation of our results we carry out an exercise comparing the Spanish personal income tax (SPIT) with our tax method alternative (DITM). The results of our empirical exercise are in line with the theoretical predictions of the ‘objective taxation’ here described and derived from the comparison of the two tax methods.

Palabras llave : deducciones personales crecientes; método fiscal; consumo necesario; bienestar social; progresividad; curva de Lorenz.

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