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

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  • 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 %.

Suggested Citation

  • José Manuel Cansino & Rocío Román & Manuel Alejandro Cardenete Flores, 2006. "Evaluación regional del impuesto monofásico sobre las ventas minoristas de determinados hidrocarburos a través de matrices de contabilidad social," Revista de Estudios Regionales, Universidades Públicas de Andalucía, vol. 3, pages 107-124.
    • Handle: RePEc:rer:articu:v:03:y:2006:p:107-124
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    References listed on IDEAS

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    1. Xavier Labandeira Villot & Ángel López Nicolás, 2002. "La imposición de los carburantes de automoción en España: Algunas observaciones teóricas y empíricas," Hacienda Pública Española / Review of Public Economics, IEF, vol. 160(1), pages 177-210, march.
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    Cited by:

    1. Francisco Miguel-Vélez & Manuel Cardenete Flores & Jesús Pérez-Mayo, 2009. "Effects of the tax on retail sales of some fuels on a regional economy: a computable general equilibrium approach," The Annals of Regional Science, Springer;Western Regional Science Association, vol. 43(3), pages 781-806, September.
    2. 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.

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    More about this item

    Keywords

    Imposición indirecta; Impuesto sobre las Ventas Minoristas de Determinados Hidrocarburos; Matriz de contabilidad social; Modelo de precios; Equilibrio general aplicado;
    All these keywords.

    JEL classification:

    • R1 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General Regional Economics

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