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Reformas socialmente eficientes del IVA en España

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Author Info
Alfredo Serrano Mancilla (Universidad Autónoma de Barcelona)
Abstract

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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File URL: ftp://ftp.funep.es/InvEcon/paperArchive/May2006/v30i2a7.pdf
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Publisher Info
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:381-398

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Postal: Investigaciones Economicas Fundación SEPI Quintana, 2 (planta 3) 28008 Madrid Spain
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Related research
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

References listed on IDEAS
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  1. Feldstein, Martin S & Taylor, Amy, 1976. "The Income Tax and Charitable Contributions," Econometrica, Econometric Society, vol. 44(6), pages 1201-22, November. [Downloadable!] (restricted)
  2. Duclos, Jean-Yves & Gregoire, Philippe, 2002. "Absolute and Relative Deprivation and the Measurement of Poverty," Review of Income and Wealth, Blackwell Publishing, vol. 48(4), pages 471-92, December. [Downloadable!] (restricted)
    Other versions:
  3. Makdissi, Paul & Wodon, Quentin, 2002. "Consumption dominance curves: testing for the impact of indirect tax reforms on poverty," Economics Letters, Elsevier, vol. 75(2), pages 227-235, April. [Downloadable!] (restricted)
  4. Peter A. Diamond & J. A. Mirrlees, 1968. "Optimal Taxation and Public Production," Working papers 22, Massachusetts Institute of Technology (MIT), Department of Economics.
  5. Jean-Yves Duclos & Paul Makdissi & Quentin Wodon, 2005. "Poverty-Reducing Tax Reforms with Heterogeneous Agents," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 7(1), pages 107-116, 02. [Downloadable!] (restricted)
    Other versions:
  6. Duclos, Jean-Yves & Makdissi, Paul & Wodon, Quentin, 2003. "Poverty-Efficient Transfer Programs: The Role of Targeting and Allocation Rules," Cahiers de recherche 0305, CIRPEE. [Downloadable!]
  7. Fishburn, Peter C. & Willig, Robert D., 1984. "Transfer principles in income redistribution," Journal of Public Economics, Elsevier, vol. 25(3), pages 323-328, December. [Downloadable!] (restricted)
  8. Mayshar, Joram & Yitzhaki, Shlomo, 1995. "Dalton-Improving Indirect Tax Reform," American Economic Review, American Economic Association, vol. 85(4), pages 793-807, September. [Downloadable!] (restricted)
  9. Blackorby, Charles & Donaldson, David, 1978. "Measures of relative equality and their meaning in terms of social welfare," Journal of Economic Theory, Elsevier, vol. 18(1), pages 59-80, June. [Downloadable!] (restricted)
  10. Ahmad, Ehtisham & Stern, Nicholas, 1984. "The theory of reform and indian indirect taxes," Journal of Public Economics, Elsevier, vol. 25(3), pages 259-298, December. [Downloadable!] (restricted)
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