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Evaluando reformas fiscales mediante el coste marginal de los fondos públicos

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  • González-Páramo Martínez-Murillo José Manuel

    ()
    (UNIVERSIDAD COMPLUTENSE DE MADRID)

  • Sanz Sanz José Félix

    ()
    (UNIVERSIDAD COMPLUTENSE DE MADRID)

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    Abstract

    Esta obra busca aportar información empírica sobre los efectos de las reformas tributarias en España, así como ofrecer una metodología simple para evaluar de modo agregado reformas fiscales complejas.El propósito general de la investigación es triple. En primer lugar, se analiza el concepto de coste marginal de los fondos públicos (CMF) desde una revisión de la literatura sobre el tema, con el objeto de identificar las ventajas e inconvenientes de las nociones existentes, proponiendo la que parece más adecuada. En segundo término, se ofrece una derivación analítica de dicho concepto según magnitudes y parámetros estimables por procedimientos econométricos (salarios, elasticidades de oferta y demanda de trabajo, impuestos sobre la renta, etc.). Para finalizar, se presentan estimaciones del CMF para los casos de España y el resto de países de la OCDE y se contemplan las reformas del IRPF de 1999 y 2003, así como una hipotética sustitución de cotizaciones sociales por el IVA.La presente publicación aporta datos empíricos para el debate sobre reformas fiscales, con la finalidad de contribuir a una toma de decisiones informada sobre la materia que redunde en beneficio del conjunto de la sociedad. Este trabajo resultará de interés tanto a especialistas en asuntos tributarios, como a público general interesado en las reformas fiscales. Provider_Name: Fundacion BBVA / BBVA Foundation

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    Bibliographic Info

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    This book is provided by Fundacion BBVA / BBVA Foundation in its series Books with number 201142 and published in 2004.

    Edition: 1ª
    ISBN: 978-84-95163-90-5
    Handle: RePEc:fbb:booklb:201142

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    Phone: +34 94 487 52 52
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    Web page: http://www.fbbva.es
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