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Las deducciones en el IRPF por gasto sanitario privado: situación actual y posibilidades de reforma

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dc.contributor.author Martínez, Esther
dc.contributor.other Universitat Pompeu Fabra. Departament d'Economia i Empresa
dc.date.accessioned 2017-07-26T10:50:02Z
dc.date.available 2017-07-26T10:50:02Z
dc.date.issued 1998-07-01
dc.identifier https://econ-papers.upf.edu/ca/paper.php?id=307
dc.identifier.citation Papeles de economía española, 76, (1998), pp. 273-283
dc.identifier.uri http://hdl.handle.net/10230/332
dc.description.abstract The paper provides information about the tax treatment given to personal health expenditures in the Personal Income Tax in Spain, and analyses what we know about it and how the tax credit or other forms of preferential tax treatment can contribute to the financement of private health expenditures, of special relevance in view of the recent Personal Income Tax modification proposals . It also points out some of the main redistributive results coming out from this type of public financement, differentiating between types of expenditures (mainly those on health services which are not provided by the public health system, from those which are).
dc.format.mimetype application/pdf
dc.language.iso eng
dc.relation.ispartofseries Economics and Business Working Papers Series; 307
dc.rights L'accés als continguts d'aquest document queda condicionat a l'acceptació de les condicions d'ús establertes per la següent llicència Creative Commons
dc.rights.uri http://creativecommons.org/licenses/by-nc-nd/3.0/es/
dc.title Las deducciones en el IRPF por gasto sanitario privado: situación actual y posibilidades de reforma
dc.type info:eu-repo/semantics/workingPaper
dc.date.modified 2017-07-23T02:03:48Z
dc.subject.keyword deducción
dc.subject.keyword gasto por enfermedad
dc.subject.keyword irpf
dc.subject.keyword prestaciones sanitarias
dc.subject.keyword progresividad
dc.subject.keyword Labour, Public, Development and Health Economics
dc.rights.accessRights info:eu-repo/semantics/openAccess


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