La incidencia económica del impuesto sobre sociedades: aproximaciones metodológicas y evidencia empírica internacional.

Autores

José M. Domínguez Martínez

Universidad de Málaga

Carmen Molina Garrido

Universidad de Málaga

Palabras clave

Impuesto sobre Sociedades; Incidencia impositiva

Resumen

Este trabajo tiene por objeto abordar el estudio de la incidencia del impuesto sobre sociedades en una doble vertiente: en primer lugar, se repasan los principales enfoques metodológicos utilizados para su análisis teórico; en segundo lugar, se ofrece una visión panorámica de la evidencia empírica acumulada en el ámbito internacional. Asimismo, se efectúan una serie de consideraciones acerca de las aproximaciones metodológicas en el campo de la incidencia impositiva.

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