The professors of the Master’s degree in Economic Policy and Public Economics have carried out this study with the aim of proposing an economically viable alternative to the current Spanish social protection system.
The authors of the article “Implementación de un Impuesto Negativo sobre la Renta. Costo Neto, Pobreza y Efectos de desigualdad”, Rafael Granell and Amadeo Fuenmayor, analyse the main characteristics of negative income taxes and make several proposals for Spain.
Rafael Granell holds a PhD in Economics and is Tenured University Professor in the Department of Applied Economics of the Universitat de València. He directs the research group on Public Economic Evaluation (EvalPub), is a member of the Chair for Regional Taxation and of the Commission for the Study of Tax Reform in the Valencian Community and a researcher at RIFDE. His research area focuses on Public Economics, highlighting the following lines: economics of taxation, regional economics, fiscal federalism, poverty and inequality, economics of education and public economic evaluation. He has published numerous articles in scientific journals, including Review of Economics of the Household, Service Industries Journal, Ageing & Society, Education Economics, Journal of Regional Research and Spanish Public Finance. He has been a researcher on projects and contracts with different entities such as Social Security, Institute for Fiscal Studies, Valencian Government, IVIE and La Caixa Foundation.
Professor Amadeo Fuenmayor holds a PhD in Economics and Business Sciences and is Tenured University Professor in the Department of Applied Economics at the Universitat de València. He directs the Chair of Autonomous Taxation, is a member of the research group on Public Economic Evaluation (EvalPub) and of the Commission for the Study of Tax Reform in the Valencian Community and a researcher of the Network of Researchers in Autonomic Financing and Financial Decentralisation in Spain (RIFDE). His research area focuses on Public Economics, hightlighting the following lines: economics of taxation, public regulation, fiscal federalism, poverty and inequality and public economic evaluation. He has published numerous articles in scientific journals on taxation and the environment, including Spanish Public Finance, Información Comercial Española, Service Industries Journal, Review of Economics of the Household, Studies of Applied Economics, International Journal of Innovation and regional Development. He has been a researcher on projects and contracts with different entities such as the Institute for Fiscal Studies, Social Security, Valencian Government, IVIE and La Caixa Foundation.
