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Midiendo el coste marginal en bienestar de una reforma impositiva

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Author Info
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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Publisher Info
Article provided by IEF in its journal Hacienda Pública Española/Revista de Economía Pública.

Volume (Year): 166 (2003)
Issue (Month): 3 (September)
Pages: 115-147
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Handle: RePEc:hpe:journl:y:2003:v:166:i:3:p:115-147

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Keywords: . : Coste marginal de los fondos públicos; exceso de gravamen marginal; coste marginal en bienestar; eficiencia; impuestos;

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    Other versions:
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  9. Ballard, Charles L & Shoven, John B & Whalley, John, 1985. "General Equilibrium Computations of the Marginal Welfare Costs of Taxes in the United States," American Economic Review, American Economic Association, vol. 75(1), pages 128-38, March. [Downloadable!] (restricted)
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  12. Browning, Edgar K, 1987. "On the Marginal Welfare Cost of Taxation," American Economic Review, American Economic Association, vol. 77(1), pages 11-23, March. [Downloadable!] (restricted)
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    Other versions:
  14. Creedy, John, 2001. "Tax Modelling," The Economic Record, The Economic Society of Australia, vol. 77(237), pages 189-202, June. [Downloadable!] (restricted)
  15. Auerbach, Alan J., 1985. "The theory of excess burden and optimal taxation," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 1, chapter 2, pages 61-127 Elsevier. [Downloadable!] (restricted)
    Other versions:
  16. Ballard, Charles L., 1990. "Marginal welfare cost calculations : Differential analysis vs. balanced-budget analysis," Journal of Public Economics, Elsevier, vol. 41(2), pages 263-276, March. [Downloadable!] (restricted)
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