Dilema Familiar moral sobre Impuestos y Respuestas de Lectores (Tax Dilemma About Family Taxes and Answers from Readers)

50 Pages Posted: 25 Jan 2016 Last revised: 24 Jan 2018

See all articles by Pablo Fernandez

Pablo Fernandez

University of Navarra - IESE Business School

Date Written: January 24, 2018

Abstract

Spanish Abstract: Este documento contiene una historia real (con datos reales sobre los distintos impuestos que debe pagar una familia en España según se distribuya la renta entre los cónyuges) y las muy distintas apreciaciones de 496 lectores acerca de cuál debería ser el comportamiento ética, moral y socialmente correcto de esa familia. Mi sincero agradecimiento a estas 496 personas. Es muy interesante constatar las diferentes opiniones (y los diferentes matices y justificaciones de las mismas) acerca de la decisión de esta familia de ‘camuflar’ algunos ingresos y acerca de la justicia o injusticia de la situación.

English Abstract: This document is a real case of a family. When both, the husband and the wife, work (each one has income of €50,000), they have to pay €21,628 as income taxes, but if only one of them works (and gets an income of €100,000), they have to pay €29,394 as income taxes, €7,766 more. Is that fair? As this year only the husband works, the family plans to hide some income so that they pay €21,628 as income taxes. What do you think about from an ethical, moral and social point of view).

Note: Downloadable document is in Spanish.

Keywords: Taxes, Spain, Marriage deductions, ethics, law and ethics

JEL Classification: G12, G31, M21

Suggested Citation

Fernandez, Pablo, Dilema Familiar moral sobre Impuestos y Respuestas de Lectores (Tax Dilemma About Family Taxes and Answers from Readers) (January 24, 2018). Available at SSRN: https://ssrn.com/abstract=2721703 or http://dx.doi.org/10.2139/ssrn.2721703

Pablo Fernandez (Contact Author)

University of Navarra - IESE Business School ( email )

Camino del Cerro del Aguila 3
28023 Madrid
Spain
+34 91 357 0809 (Phone)
+34 91 357 2913 (Fax)

HOME PAGE: http://web.iese.edu/PabloFernandez/

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