La eficiencia de los incentivos fiscales a la discapacidad
People with disabilities need tax incentives that help their inclusion and promote their integration, contributing to equal opportunities, although it is interesting to know if these tax benefits meet the needs they should cover. The objective of this work is the analysis of the efficiency of existi...
| Autores: | , , , |
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| Tipo de recurso: | artículo |
| Fecha de publicación: | 2025 |
| País: | España |
| Institución: | Universidad de Castilla-La Mancha |
| Repositorio: | RUIdeRA. Repositorio Institucional de la UCLM |
| OAI Identifier: | oai:dnet:ruidera_____::f168fe3c2bbfbe5b9ebe5d747a9dce58 |
| Acceso en línea: | https://doi.org/10.65598/rps.5950 https://hdl.handle.net/10578/48084 |
| Access Level: | acceso abierto |
| Palabra clave: | Análisis evolvente de datos Development data analysis Disability Discapacidad Efficiency Eficiencia Income tax IRPF |
| Sumario: | People with disabilities need tax incentives that help their inclusion and promote their integration, contributing to equal opportunities, although it is interesting to know if these tax benefits meet the needs they should cover. The objective of this work is the analysis of the efficiency of existing tax incentives in personal income tax for people with disabilities, both at the state and regional level. To do this, using the Data Envelopment Analysis technique, we develop a DEA model. The results indicate that tax incentives for disability are efficient, which implies the need for their maintenance and improvement of the current situation. |
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