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Imposición y precios de consumo

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Author Info
José Félix Izquierdo
Angel Melguizo
David Taguas

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Abstract

"La imposición indirecta desempeña un papel determinante en el proceso de formación de precios. La armonización de la fiscalidad indirecta en Europa, en las dos últimas décadas, ha debido compatibilizarse con los procesos de desinflación y de consolidaciónfiscal emprendidos en todos los países europeos. En este trabajo se estiman los efectos sobre la evolución del Índice de Precios de Consumo en España de los cambios normativos en el Impuesto sobre el Valor Añadido; así como en los tres Impuestos Especiales más relevantes, sobre el alcohol, el tabaco y los hidrocarburos, entre enero de 1983 y diciembre de 2000. El principal resultado obtenido es que las variaciones en la imposición indirecta en el período han supuesto un incremento de carácter permanente y acumulado en el nivel de los precios de consumo en el año 2000 del 5,6%. La tasa de inflación acumulada desde 1983 hasta la actualidad, 142,6%, podría haber sido inferior, al menos, en 13 puntos porcentuales. "

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Paper provided by BBVA Bank, Economic Research Department in its series Working Papers with number 101.

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Date of creation: Mar 2001
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Handle: RePEc:bbv:wpaper:101

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Related research
Keywords: precios; fiscalidad indirecta; España;

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.:

  1. Koskela, Erkki & Schob, Ronnie, 1999. "Does the composition of wage and payroll taxes matter under Nash bargaining?," Economics Letters, Elsevier, vol. 64(3), pages 343-349, September. [Downloadable!] (restricted)
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  2. Isabelle Joumard & Aristomène Varoudakis, 2000. "Options for Reforming the Spanish Tax System," OECD Economics Department Working Papers 249, OECD, Economics Department. [Downloadable!]
  3. Ana R. de Lamo & Juan J. Dolado, 1993. "Un modelo del mercado de trabajo y la restricción de oferta en la economía española," Investigaciones Economicas, Fundación SEPI, vol. 17(1), pages 87-118, January. [Downloadable!]
  4. Pissarides, Christopher A., 1998. "The impact of employment tax cuts on unemployment and wages; The role of unemployment benefits and tax structure," European Economic Review, Elsevier, vol. 42(1), pages 155-183, January. [Downloadable!] (restricted)
    Other versions:
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This page was last updated on 2009-12-19.

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