Advanced Search
MyIDEAS: Login

El Impuesto sobre las Ventas Minoristas de Determinados Hidrocarburos como instrumento de financiación de las Comunidades Autónomas

Contents:

Author Info

  • Desiderio Romero Jordán
  • Santiago Álvarez García
  • Marta Jorge García-Inés

Abstract

RESUMEN En septiembre de 2005, dentro del marco de medidas para la mejora de la financiación sanitaria aprobado por el Consejo de Política Fiscal y Financiera, se propuso duplicar el tipo máximo autonómico del Impuesto sobre las Ventas Minoristas de Determinados Hidrocarburos aplicable a los carburantes: desde 2,4 hasta 4,8 céntimos por litro. En este trabajo se evalúan, mediante el uso de técnicas de microsimulación, los efectos recaudatorios y distributivos que llevaría aparejada la aplicación de dichos tipos por las Comunidades Autónomas. Los resultados indican que esta medida de política fiscal conlleva un aumento en un 1,90% de la recaudación conjunta de IVA y accisas, distribuyéndose el mismo de forma muy desigual entre Autonomías. Asimismo, la reforma aumenta muy ligeramente la desigualdad de la distribución del gasto de los hogares y potencia el carácter regresivo de la fiscalidad sobre los carburantes, tanto en el conjunto nacional, como en las distintas Comunidades Autónomas. ABSTRACT The Council of Financial and Fiscal Policy proposed in 2005 to duplicate the ceiling of the regional rate of the retail tax on fuel from 2,4 to 4,8 cents of euro by liter. This tax increase was earmarked to cover the expenditures of the national health service in the regions of Spain. This paper evaluates the impact on tax revenue and the distributional effects of the increase of retail tax on fuel Spanish regions using microsimulation procedures. The results indicate that the tax reform increases the joint revenue collection of VAT and excise duties by 1,90%, although there are substantial differences between regions. Moreover, the tax reform increases only slightly inequality of the distribution of expenditure and decreases progressivity of fuel tax both in the country as a whole and in the regions.

Download Info

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
File URL: http://www.revistaestudiosregionales.com/pdfs/pdf871.pdf
Download Restriction: no

File URL: http://www.revistaestudiosregionales.com/articulo.php?id_art=871
Download Restriction: no

Bibliographic Info

Article provided by Universidades Públicas de Andalucía in its journal Revista de Estudios Regionales.

Volume (Year): 01 (2007)
Issue (Month): ()
Pages: 353-364

as in new window
Handle: RePEc:rer:articu:v:01:y:2007:p:353-364

Contact details of provider:
Postal: Plaza del Ejido s/n 29071, Málaga
Phone: 952131150
Fax: 952131167
Email:
Web page: http://www.revistaestudiosregionales.com/
More information through EDIRC

Related research

Keywords: Efectos distributivos; Ingreso público; Financiación autonómica; IVMH;

Find related papers by JEL classification:

References

No references listed on IDEAS
You can help add them by filling out this form.

Citations

Lists

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

Statistics

Access and download statistics

Corrections

When requesting a correction, please mention this item's handle: RePEc:rer:articu:v:01:y:2007:p:353-364. See general information about how to correct material in RePEc.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Jesús Sánchez Fernández).

If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

If references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

Please note that corrections may take a couple of weeks to filter through the various RePEc services.