Advanced Search
MyIDEAS: Login to save this paper or follow this series

Midiendo El Coste Marginal En Bienestar De Una Reforma Impositiva

Contents:

Author Info

  • José Manuel González-Páramo

    (Universidad Complutense de Madrid)

Registered author(s):

    Abstract

    . La financiación de los proyectos públicos mediante impuestos produce una serie de distorsiones económicas y variaciones en el comportamiento de los individuos al pago de los mismos que provocan que el coste social del proyecto sea superior a su coste directo. El concepto de coste marginal de los fondos públicos (CMF) ofrece una medida del coste de bienestar que a los individuos les supone pagar un euro adicional de impuestos destinado a financiar un proyecto de gasto. Así definido, constituye una aproximación del precio que la sociedad paga por que se realice una inversión pública financiada mediante impuestos. En este trabajo se analiza el concepto de CMF a partir de una detallada revisión de la literatura existente sobre esta materia, valorando las alternativas que se presentan en su definición, y aplicación práctica e identificando las características deseables de una buena medida del CMF que permita realizar una correcta evaluación económica de una reforma fiscal.

    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.ief.es/documentos/recursos/publicaciones/papeles_trabajo/2002_32.pdf
    Download Restriction: no

    Bibliographic Info

    Paper provided by Instituto de Estudios Fiscales in its series Working Papers with number 32-02 Classification-JEL : H2, H3, D6.

    as in new window
    Length:
    Date of creation:
    Date of revision:
    Handle: RePEc:hpe:wpaper:y:2002:i:32

    Contact details of provider:
    Postal: Avda. Cardenal Herrera Oria, 378, 28035 Madrid
    Phone: 91-339.89.15
    Fax: 91-339.89.64
    Email:
    Web page: http://www.ief.es
    More information through EDIRC

    Related research

    Keywords: coste marginal de fondos públicos; coste de bienestar; reforma fiscal.;

    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. Chipman, John S & Moore, James C, 1980. "Compensating Variation, Consumer's Surplus, and Welfare," American Economic Review, American Economic Association, vol. 70(5), pages 933-49, December.
    2. Helmuth Cremer & Firouz Gahvari, 1999. "Excise Tax Evasion, Tax Revenue, and Welfare," Public Finance Review, , vol. 27(1), pages 77-95, January.
    3. Yew-Kwang Ng, 2000. "The Optimal Size of Public Spending and the Distortionary Cost of Taxation," Development Research Unit Working Paper Series archive-19, Monash University, Department of Economics.
    4. Atkinson, Anthony B & Stern, N H, 1974. "Pigou, Taxation and Public Goods," Review of Economic Studies, Wiley Blackwell, vol. 41(1), pages 119-28, January.
    5. Alan J. Auerbach, 1982. "The Theory of Excess Burden and Optimal Taxation," NBER Working Papers 1025, National Bureau of Economic Research, Inc.
    6. Fullerton, Don, 1991. "Reconciling Recent Estimates of the Marginal Welfare Cost of Taxation," American Economic Review, American Economic Association, vol. 81(1), pages 302-08, March.
    7. Fortin, B. & Lacroix, G., 1991. "Labour Supply, Tax Evasion and the Marginal Cost of Public Funds: An Empirical Investigation," Cahiers de recherche 9114, Université Laval - Département d'économique.
    8. Diamond, Peter A & Mirrlees, James A, 1971. "Optimal Taxation and Public Production: I--Production Efficiency," American Economic Review, American Economic Association, vol. 61(1), pages 8-27, March.
    9. Harberger, Arnold C, 1971. "Three Basic Postulates for Applied Welfare Economics: An Interpretive Essay," Journal of Economic Literature, American Economic Association, vol. 9(3), pages 785-97, September.
    10. Sandmo, Agnar, 1998. "Redistribution and the marginal cost of public funds," Journal of Public Economics, Elsevier, vol. 70(3), pages 365-382, December.
    11. Charles L. Ballard & Don Fullerton, 1992. "Distortionary Taxes and the Provision of Public Goods," Journal of Economic Perspectives, American Economic Association, vol. 6(3), pages 117-131, Summer.
    12. Zabalza, Antoni, 1982. "Compensating and Equivalent Variations, and the Deadweight Loss of Taxation," Economica, London School of Economics and Political Science, vol. 49(195), pages 355-59, August.
    13. Shaghil Ahmed & Dean Croushore, 1992. "The marginal cost of funds with nonseparable public spending," Working Papers 92-2, Federal Reserve Bank of Philadelphia.
    14. Stuart, Charles E, 1984. "Welfare Costs per Dollar of Additional Tax Revenue in the United States," American Economic Review, American Economic Association, vol. 74(3), pages 352-62, June.
    15. Snow, Arthur & Warren, Ronald S, Jr, 1989. "Tax Rates and Labor Supply in Fiscal Equilibrium," Economic Inquiry, Western Economic Association International, vol. 27(3), pages 511-20, July.
    16. Wilson, John Douglas, 1991. "Optimal Public Good Provision with Limited Lump-Sum Taxation," American Economic Review, American Economic Association, vol. 81(1), pages 153-66, March.
    17. Browning, Edgar K, 1976. "The Marginal Cost of Public Funds," Journal of Political Economy, University of Chicago Press, vol. 84(2), pages 283-98, April.
    18. Sam Allgood & Arthur Snow, 1998. "The Marginal Cost of Raising Tax Revenue and Redistributing Income," Journal of Political Economy, University of Chicago Press, vol. 106(6), pages 1246-1273, December.
    19. Hansson, Ingemar & Stuart, Charles, 1983. "Taxation, Government Spending, and Labor Supply: A Diagrammatic Exposition," Economic Inquiry, Western Economic Association International, vol. 21(4), pages 584-87, October.
    20. Hansson, Ingemar, 1984. " Marginal Cost of Public Funds for Different Tax Instruments and Government Expenditures," Scandinavian Journal of Economics, Wiley Blackwell, vol. 86(2), pages 115-30.
    21. Dan Usher, 1986. "Tax Evasion and the Marginal Cost of Public Funds," Working Papers 637, Queen's University, Department of Economics.
    22. Campbell, H F & Bond, K A, 1997. "The Cost of Public Funds in Australia," The Economic Record, The Economic Society of Australia, vol. 73(220), pages 22-34, March.
    23. Lindbeck, Assar, 1982. "Tax Effects versus Budget Effects on Labor Supply," Economic Inquiry, Western Economic Association International, vol. 20(4), pages 473-89, October.
    24. Ahmad, Ehtisham & Stern, Nicholas, 1984. "The theory of reform and indian indirect taxes," Journal of Public Economics, Elsevier, vol. 25(3), pages 259-298, December.
    25. Lars Hokonsen, 1998. "An Investigation into Alternative Representations of the Marginal Cost of Public Funds," International Tax and Public Finance, Springer, vol. 5(3), pages 329-343, July.
    26. Triest, Robert K, 1990. "The Relationship between the Marginal Cost of Public Funds and Marginal Excess Burden," American Economic Review, American Economic Association, vol. 80(3), pages 557-66, June.
    27. Wildasin, David E, 1984. "On Public Good Provision with Distortionary Taxation," Economic Inquiry, Western Economic Association International, vol. 22(2), pages 227-43, April.
    28. Daniel T. Slesnick, 1998. "Empirical Approaches to the Measurement of Welfare," Journal of Economic Literature, American Economic Association, vol. 36(4), pages 2108-2165, December.
    29. Browning, Edgar K & Gronberg, Timothy & Liu, Liqun, 2000. "Alternative Measures of the Marginal Cost of Funds," Economic Inquiry, Western Economic Association International, vol. 38(4), pages 591-99, October.
    30. Ballard, Charles L., 1990. "Marginal welfare cost calculations : Differential analysis vs. balanced-budget analysis," Journal of Public Economics, Elsevier, vol. 41(2), pages 263-276, March.
    31. Freebairn, John, 1995. "Reconsidering the Marginal Welfare Cost of Taxation," The Economic Record, The Economic Society of Australia, vol. 71(213), pages 121-31, June.
    Full references (including those not matched with items on IDEAS)

    Citations

    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:hpe:wpaper:y:2002:i:32. 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: (Olga Cantó Sánchez) The email address of this maintainer does not seem to be valid anymore. Please ask Olga Cantó Sánchez to update the entry or send us the correct address.

    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.