Advanced Search
MyIDEAS: Login to save this article or follow this journal

Evaluación regional del impuesto monofásico sobre las ventas minoristas de determinados hidrocarburos a través de matrices de contabilidad social

Contents:

Author Info

  • José Manuel Cansino
  • Rocío Román
  • Manuel Alejandro Cardenete Flores

Abstract

RESUMEN El objetivo de este trabajo es evaluar el impacto recaudatorio y sus efectos sobre determinados agregados macroeconómicos del nuevo Impuesto sobre las Ventas Minoristas de Determinados Hidrocarburos (IVMH) cedido a las Comunidades Autónomas, en concreto para el caso de Andalucía. Al tratarse de un impuesto relacionado directamente con la financiación autonómica se hace necesario disponer de una aproximación lo más cercana posible a la realidad económica objeto del estudio, por lo que el uso de una MCS regional se manifiesta como un instrumento muy adecuado. Los resultados muestran que el IVMH es moderadamente inflacionista en los precios de consumo y de producción y produce un aumento de la recaudación total del 0,057%. ABSTRACT The goal of this paper is to study the collecting impact and the effects -on some fundamental variables- of the new Tax on Retailer Sales of some Fuels (IVMH) in Andalusia. The reason why the SAM model is used is because the new tax is contributing to the regional tax collection and so a model with a regional perspective was needed. The main results of the paper show that the IVMH has lightly inflationary effects in the consumption prices and also in the production prices. From the tax collect perspective, the tax reform produces an increase on the total tax receipt of 0,057 %.

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/pdf851.pdf
Download Restriction: no

File URL: http://www.revistaestudiosregionales.com/articulo.php?id_art=851
Download Restriction: no

Bibliographic Info

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

Volume (Year): 03 (2006)
Issue (Month): ()
Pages: 107-124

as in new window
Handle: RePEc:rer:articu:v:03:y:2006:p:107-124

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: Imposición indirecta; Impuesto sobre las Ventas Minoristas de Determinados Hidrocarburos; Matriz de contabilidad social; Modelo de precios; Equilibrio general aplicado;

Other versions of this item:

Find related papers by JEL classification:

References

References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
as in new window
  1. Shoven,John B. & Whalley,John, 1992. "Applying General Equilibrium," Cambridge Books, Cambridge University Press, number 9780521266550, Fall.
  2. Xavier Labandeira Villot & Ángel López Nicolás, 2002. "La imposición de los carburantes de automoción en España: Algunas observaciones teóricas y empíricas," Hacienda Pública Española, IEF, vol. 160(1), pages 177-210, march.
Full references (including those not matched with items on IDEAS)

Citations

Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
as in new window

Cited by:
  1. Leal, Andrés & López-Laborda, Julio & Rodrigo, Fernando, 2009. "Prices, taxes and automotive fuel cross-border shopping," Energy Economics, Elsevier, vol. 31(2), pages 225-234.
  2. Francisco Javier De Miguel & Manuel Alejandro Cardenete & Jesús Pérez, 2006. "Effects of the Tax on Retail Sales of Some Fuels on a regional economy: a computable general equilibrium approach," Working Papers 06.05, Universidad Pablo de Olavide, Department of Economics.

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:03:y:2006:p:107-124. 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.