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Reformas socialmente eficientes del IVA en España Author info | Abstract | Publisher info | Download info | Related research | Statistics Alfredo Serrano Mancilla (Universidad Autónoma de Barcelona)
La recaudación por IVA ha crecido significativamente en las dos últimas décadas en España. Este trabajo pretende aplicar una sencilla metodología para formular reformas del IVA en España que sean socialmente eficientes. Se estima el impacto sobre el bienestar social de cambios marginales del IVA en España mediante las Curvas de Dominancia normalizada (CDCN). La comparación de las CDCNs y sus correspondientes análisis de dominancia supone disponer de una base sólida para conocer que reducciones de tipos son prioritarias para una mejora del bienestar social. El diseño de reformas socialmente eficiente también exige satisfacer la restricción presupuestaria.
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Article provided by Fundación SEPI in its journal Investigaciones Economicas .
Volume (Year): 30 (2006)
Issue (Month): 2 (May)
Pages: 381-398
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Handle: RePEc:iec:inveco:v:30:y:2006:i:2:p:381-398Contact details of provider: Postal: Investigaciones Economicas Fundación SEPI Quintana, 2 (planta 3) 28008 Madrid Spain Email: Web page: http://www.funep.es/
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Keywords: Imposición indirecta ; bienestar social ; eficiencia ; Find related papers by JEL classification: D60 - Microeconomics - - Welfare Economics - - - General E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
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