1. La política familiar a través del IRPF. Un modelo de impuesto negativo para familias de rentas bajas.
- Author
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Martínez Álvarez, José Antonio and Miquel Burgos, Ana Belén
- Subjects
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FAMILY policy , *INCOME tax , *TAXATION , *PROGRESSIVE taxation , *WORK-life balance , *FAMILIES - Abstract
The role of the family in the economic and social development of a country has an undeniable importance which is not confined to the functions of supplying factors to the production process and demanding goods and services. The family contributes human capital to society and is the basis of generation replacement. In OECD countries, especially those in which social policy is based on inter-generation and intra-generation solidarity, the low birth rate is becoming an almost unsurmountable obstacle to the continuity and viability of theWelfare State as we know it. Economic policy decisions should take the considerable importance of the family into account, and fiscal policy, specifically through the design of the tax system, is a powerful tool for achieving the objectives proposed in relation to this institution. [ABSTRACT FROM AUTHOR]
- Published
- 2014