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La subida de tipos impositivos del impuesto sobre valor añadido. Análisis de los tipos efetivos de gravamen en las Comunidades Autónomas


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  • Mónica Gómez de la Torre del Arco
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    Resumen: En este trabajo se analiza la estructura del gasto de los hogares españoles en las distintas Comunidades Autónomas y su variación a través de los datos que suministra la Encuesta de Presupuestos Familiares. Se realiza una estimación de los distintos tipos efectivos que soportan los hogares españoles por el IVA, en función de su Comunidad Autónoma de residencia. También se han estimado los nuevos tipos efectivos derivados de los nuevos tipos impositivos aprobados que entraron en vigor el 1 de julio de 2010. Abstract: This report consists of an analysis of the expenditure structure of Spanish homes in different autonomous regions and its variation, based on data provided by the Family Budget Survey. The effective tax rates due to VAT borne by Spanish homes according to the autonomous regions of residence is estimated. The new effective rates that have derived from the recently approved tax rates which came into force on July 1, 2010 are also estimated.

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    Bibliographic Info

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

    Volume (Year): 02 (2011)
    Issue (Month): ()
    Pages: 141-160

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    Handle: RePEc:rer:articu:v:02:y:2011:p:141-160

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    Keywords: Estructura gasto hogares; Variación gasto por Comunidades Autónomas; Subida tipo impositivo IVA; Tipo efectivo; Expenditure structure of Spanish homes; Variation expenditure structure; Rise in tax rates of VAT; Effective tax rate to VAT;

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