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Efectos de cambios impositivos en un modelo de equilibrio general aplicado: un análisis de la reforma de 1995

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Author Info

  • Oscar Bajo

    ()
    (Departamento de Economia - UPNA)

  • Antonio Gómez Gómez-Plana

    ()

Abstract

En este trabajo se analizan los efectos de una disminuci—n de los tipos de las cotizaciones sociales, compensada con un incremento en los tipos del impuesto sobre el valor añadido, como la que tuvo lugar en España en 1995. Para ello se utiliza un modelo de equilibrio general aplicado a la economía española, que se presenta en dos versiones: una donde los sectores productivos se modelizan en competencia perfecta, y otra donde los mismos sectores se modelizan como oligopolistas a la Cournot, lo cual nos permite analizar la influencia del supuesto de competencia imperfecta sobre los resultados. Se ha realizado asimismo una simulación adicional aplicando un supuesto de equal yield por el que el déficit público y el nivel de bienestar del sector público se mantienen constantes tras la aplicación de la nueva política, con objeto de aislar los efectos secundarios que se podrían derivar de un cambio en el comportamiento del sector público.

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File URL: ftp://ftp.econ.unavarra.es/pub/DocumentosTrab/DT9905.PDF
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Bibliographic Info

Paper provided by Departamento de Economía - Universidad Pública de Navarra in its series Documentos de Trabajo - Lan Gaiak Departamento de Economía - Universidad Pública de Navarra with number 9905.

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Length: 27 pages
Date of creation: 1999
Date of revision:
Handle: RePEc:nav:ecupna:9905

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Related research

Keywords: Equilibrio general aplicado; cotizaciones sociales; impuesto sobre el valor añadido; equal yield.;

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Cited by:
  1. Fæhn, Taran & Gómez-Plana, Antonio G. & Kverndokk, Snorre, 2005. "Can a carbon permit system reduce Spanish unemployment?," Memorandum 26/2004, Oslo University, Department of Economics.
  2. Antonio Gómez Gómez-Plana, . "Simulación De Políticas Económicas: Los Modelos De Equilibrio General Aplicado," Working Papers 35-02 Classification-JEL , Instituto de Estudios Fiscales.

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