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Efectos macroeconómicos de una sustitución de un específico por IVA bajo competencia imperfecta: una aproximación

Author

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  • Ramón José Torregrosa Montaner

    (Universidad de Salamanca)

Abstract

The effect of ad valorem and specific taxes has been studied in a partial equilibrium context. It has been found that under imperfect competition ad valorem tax dominates specific in terms of production, revenue, profits and consumers' surplus. Using Caminal's (1990) model and the Dellipalla and Keen' s (1992) tax reform, this paper extends earlier results to a general equilibrium framework, providing in addition a macroeconomic interpretation for this kind of reforms. La incidencia de los impuestos ad valorem y específico ha sido estudiada en equilibrio parcia, con la conclusión de que bajo competencia imperfecta el impuesto ad valorem domina al específico en cuanto a producción, recaudación, beneficios, excedente del consumidor. En este trabajo, utilizando el modelo de Caminal (1990) y el concepto de reforma fiscal de Dellipalla y Keen (1992), extendemos este estudio al equilibrio general, obteniendo además una interpretación macroeconómica de este tipo de reformas.

Suggested Citation

  • Ramón José Torregrosa Montaner, 1996. "Efectos macroeconómicos de una sustitución de un específico por IVA bajo competencia imperfecta: una aproximación," Working Papers. Serie EC 1996-05, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie).
    • Handle: RePEc:ivi:wpasec:1996-05
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