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Análisis dinámico del coste de bienestar del sistema impositivo español. Una exploración cuantitativa

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  • Jaime Alonso-Carrera

    (Universidad de Vigo)

  • Baltasar Manzano

    (Universidad de Vigo)

Abstract

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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Bibliographic Info

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

Volume (Year): 167 (2003)
Issue (Month): 4 (December)
Pages: 9-31

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Handle: RePEc:hpe:journl:y:2003:v:167:i:4:p:9-31

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Related research

Keywords: Política fiscal; equilibrio general dinámico; dinámica comparativa.;

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  1. Jones, Larry E. & Manuelli, Rodolfo E. & Rossi, Peter E., 1997. "On the Optimal Taxation of Capital Income," Journal of Economic Theory, Elsevier, vol. 73(1), pages 93-117, March.
  2. Sims, Christopher A, 2002. "Solving Linear Rational Expectations Models," Computational Economics, Society for Computational Economics, vol. 20(1-2), pages 1-20, October.
  3. Easterly, William & Rebelo, Sérgio, 1994. "Fiscal Policy and Economic Growth: An Empirical Investigation," CEPR Discussion Papers 885, C.E.P.R. Discussion Papers.
  4. Kenneth L. Judd, 1984. "The Welfare Cost of Factor Taxation in a Perfect Foresight Model," Discussion Papers 643, Northwestern University, Center for Mathematical Studies in Economics and Management Science.
  5. Asea, Patrick & Mendoza, Enrique G & Milesi-Ferretti, Gian Maria, 1996. "On the Ineffectiveness of Tax Policy in Altering Long- Run Growth: Harberger's Superneutrality Conjecture," CEPR Discussion Papers 1378, C.E.P.R. Discussion Papers.
  6. Mayshar, Joram, 1990. "On measures of excess burden and their application," Journal of Public Economics, Elsevier, vol. 43(3), pages 263-289, December.
  7. Olivier Jean Blanchard & Stanley Fischer, 1989. "Lectures on Macroeconomics," MIT Press Books, The MIT Press, edition 1, volume 1, number 0262022834, January.
  8. Chamley, Christophe, 1981. "The Welfare Cost of Capital Income Taxation in a Growing Economy," Journal of Political Economy, University of Chicago Press, vol. 89(3), pages 468-96, June.
  9. Alfonso Novales & Emilio Dominguez & Javier J. Perez & Jesus Ruiz, 1998. "Solving Non-linear Rational Expectations Models By Eigenvalue-Eigenvector Decompositions," QM&RBC Codes 124, Quantitative Macroeconomics & Real Business Cycles.
  10. Timothy Kehoe & Antonio Manresa & Clemente Polo & Ferrán Sancho, 1989. "Un análisis de equilibrio general de la reforma fiscal de 1986 en España," Investigaciones Economicas, Fundación SEPI, vol. 13(3), pages 337-385, September.
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Cited by:
  1. Gonzalo Fernández de Córdoba & Ramón J. Torregrosa, 2005. "Efectos de una sustitución de impuestos sobre el trabajo por impuestos sobre el capital: el caso de España," Hacienda Pública Española, IEF, vol. 175(4), pages 9-23, december.
  2. José Manuel González Páramo, 2003. "Midiendo el coste marginal en bienestar de una reforma impositiva," Hacienda Pública Española, IEF, vol. 166(3), pages 115-147, September.

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