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    A social welfare model for the evaluation of the Spanish income tax system

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    In this paper we present a social welfare model for the evaluation of the Spanish income tax system in 1986 and 1988. The redistributive effect, capturing the improvement in vertical inequality, and the revenue effect, capturing the loss in mean disposable income as a consequence of the tax, are combined to produce a measure of social welfare change. Then, following Lambert and Ramos (1996) the redistributive effect is decomposed into a horizontal and a vertical contribution. The main novelties we introduce are the following three. (a) We adopt an absolute framework which is seldom used in the empirical literature. (b) We emphasize the differences between the horizontal inequality due to the exemptions and tax credits not based on equity considerations, and what we call unintended horizontal inequality arising from: i) the practice of applying a progressive tax schedule to unadjusted incomes followed by family tax credits, rather than applying directly the tax schedule to income adjusted by family circunmstances; ii) differences between the analyst's equivalence scale and the implicit fiscal scale, and iii) the existence of other eharaeteristies, ignored by the analyst but taken as ethieally relevant by the fiscal authority. Among other things, this breakdown allows us a more detailed explanation than previous studies of the inerease in the horizontal inequality in Spain between 1986 and 1988. (c) Finally, we highlight a fundamental diffieulty in all methods, including ours, that rely on the partitíon by similars for the measurement of horizontal inequality

    Carlos Ruíz del Castillo, constitucionalista de la Primera Postguerra Mundial

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    Biographical sketch of Carlos Ruiz del Castillo, spanish legal expert and Professor of Constitutional Law.Semblanza de Carlos Ruiz del Castillo, jurista español y Catedrático de Derecho Político

    Carlos Vílchez Vílchez. El Castillo de Bibataubín. 1238-1752.

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    Carlos Vílchez Vílchez. El Castillo de Bibataubín. 1238-1752. Por Miguel Ãngel del Arco Blanco

    3. Nocturnal (1942), texto de Hans Federico Neuman del Castillo - 4:22

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    Nocturnal (1942), texto de Hans Federico Neuman del Castillo - 4:22. María Alejandra Velásquez Restrepo, cantante. Carlos Augusto Rodríguez Vargas, pianista

    CASTILLO TORRE, Carlos

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    Letter from Gen. Alvaro Obregón to Mr. Carlos Castillo Torre, returning a letter he himself sent, since that the matter it concerned is not within his jurisdiction. File C-010 / Carta del Gral. Alvaro Obregón al Sr. Carlos Castillo Torre, devolviendo una que él mismo le envió, por considerar que el asunto que trata no es de su jurisdicción. Exp. C-01

    Carlos del Castillo acompañado de mujeres, retrato de grupo.

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    I.O. ""Carlos del Castillo"" Director del Conservatorio Nacional (1920-24)

    The new CGIAR system and progress towards the implementation of the GCARD roadmap

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    Carlos Perez del Castillo presentation at GCARD, Punta del Este, Uruguay, October 201

    EL CASO 'MARTA DEL CASTILLO'

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    Trabajo Fin de Grado leído en la Universidad Rey Juan Carlos en el curso académico 2022/2023. Directores/as: Rosa María Ventas SastreEl trabajo está basado en la importancia del Caso de Marta del Castillo y en las consecuencias legales que del mismo derivan debido a la importancia que ha tenido para la sociedad, mediante nuevas figuras jurídicas. En aras de esclarecer los problemas que devienen del mismo y su finalización se establece un debate entre los derechos de la víctima y de los autores para ver cuales predominan en los casos penales y por qué se resuelven los mismos de dicha manera. Finalmente se hace una revisión de otros casos que comparten elementos con el mismo
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