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Is a tax cut on cultural goods consumption actually desirable? A microsimulation analysis applied to Spain

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  • Juan Prieto-Rodriguez
  • Desiderio Romero-Jordán
  • José Felix Sanz-Sanz

Abstract

Proposals for tax cuts on cultural goods represent an ongoing debate in cultural policy. The main aim of this paper is to shed some light on this debate using microsimulation tools. First, we have estimated an Almost Ideal Demand System for 19 different groups of goods, including cultural goods. Expenditure and price elasticities have been obtained from this model. Using this information, three alternative cuts in the VAT rate on cultural goods have been microsimulated and evaluated in terms of revenue and welfare. These types of fiscal reforms will lead to welfare and efficiency gains that can be described as regressive.

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Bibliographic Info

Article provided by Institute for Fiscal Studies in its journal Fiscal Studies.

Volume (Year): 26 (2005)
Issue (Month): 4 (December)
Pages: 549-575

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Handle: RePEc:ifs:fistud:v:26:y:2005:i:4:p:549-575

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Cited by:
  1. Ateca-Amestoy, Victoria & Prieto-Rodriguez, Juan, 2013. "Forecasting accuracy of behavioural models for participation in the arts," European Journal of Operational Research, Elsevier, vol. 229(1), pages 124-131.

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