José Manuel González Páramo () (Universidad Complutense de Madrid)
Abstract
¿Cuánto cuesta recaudar un euro adicional en impuestos? En otras palabras, ¿cuál es el coste marginal de los fondos públicos (CMF)? En los últimos años se ha desarrollado una vasta literatura que ha tratado de medir este precio sombra fundamental. Un problema de los trabajos en este campo es la existencia de muchas medidas alternativas de CMF. El propósito de este artículo es revisar y clarificar el sentido en el que los diferentes conceptos pueden utilizarse. En particular, se reconcilian los dos conceptos principales de CMF, y se ofrecen cálculos ilustrativos para los países de la OCDE. Classification-JEL : H20, H21, H43, D61
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Volume (Year): 166 (2003) Issue (Month): 3 (September) Pages: 115-147 Download reference. The following formats are available: HTML
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References listed on IDEAS Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
Creedy, John, 2001.
"Tax Modelling,"
The Economic Record,
The Economic Society of Australia, vol. 77(237), pages 189-202, June.
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