The goal of this paper is to study the collect impact and the effects on some fundamental variables of the new indirect tax on retailer sales of some fuels that has been implemented by the regional governments (Impuesto sobre las Ventas Minoristas de Determinados Hidrocarburos (IVMH)). The methodology we use is based on a price model applied to a regional social accounting matrix (SAM) where we introduce the new tax. 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 database used in the analysis is the SAMAND95 (Social Accounting Matrix of Andalusia, Spain, for 1995). The main results of the paper show that the IVMH has lightly inflationary effects on the consumer prices and lightly deflationary effects on the production prices. From the tax collect perspective, the tax reform produce an increase on the total tax receipt of the 0,057%.
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Find related papers by JEL classification: C68 - Mathematical and Quantitative Methods - - Mathematical Methods and Programming - - - Computable General Equilibrium Models D58 - Microeconomics - - General Equilibrium and Disequilibrium - - - Computable and Other Applied General Equilibrium Models R13 - Urban, Rural, and Regional Economics - - General Regional Economics - - - General Equilibrium and Welfare Economic Analysis of Regional Economies R15 - Urban, Rural, and Regional Economics - - General Regional Economics - - - Econometric and Input-Output Models; Other Methods
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