En este trabajo utilizamos un modelo de equilibrio general dinámico para cuantificar el coste de bienestar del sistema impositivo español. Calibraremos el modelo neoclásico de crecimiento para replicar algunas características relevantes de la economía española, poniendo especial interés en las relativas a los tipos efectivos de gravamen del sistema impositivo. Con esta economía calibrada, aproximaremos numéricamente cuál es el exceso de gravamen del actual sistema impositivo español. Además, se evalúan las ganancias de bienestar de diferentes reformas de este sistema impositivo, tanto aquellas neutrales en recaudación como aquellas de presupuesto equilibrado.
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Volume (Year): 167 (2003) Issue (Month): 4 (December) Pages: 9-31 Download reference. The following formats are available: HTML
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Find related papers by JEL classification: E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General O40 - Economic Development, Technological Change, and Growth - - Economic Growth and Aggregate Productivity - - - General
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