Las deducciones en el IRPF por gasto sanitario privado: situación actual y posibilidades de reforma
Mostra el registre complet Registre parcial de l'ítem
- dc.contributor.author Martínez, Estherca
- 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.date.modified 2017-07-23T02:03:48Z
- 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/pdfca
- 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.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.accessRights info:eu-repo/semantics/openAccess
- dc.rights.uri http://creativecommons.org/licenses/by-nc-nd/3.0/es/
- 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.title Las deducciones en el IRPF por gasto sanitario privado: situación actual y posibilidades de reformaca
- dc.type info:eu-repo/semantics/workingPaper