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El Impuesto sobre las Ventas Minoristas de Determinados Hidrocarburos. Una evaluación de sus efectos económicos

Author

Listed:
  • Desiderio Romero Jordán

    () (Universidad Rey Juan Carlos)

  • José Félix Sanz Sanz

    (Universidad Complutense de Madrid)

Abstract

En enero de 2002 entró en vigor en España el nuevo Impuesto sobre las Ventas Minoristas de Determinados Hidrocarburos. Este impuesto, cuya recaudación está cedida a la Comunidades Autónomas, se destinará fundamentalmente a la financiación de gastos de naturaleza sanitaria. El objetivo del presente trabajo es evaluar los efectos recaudatorios, distributivos y de bienestar que genera dicha medida fiscal. Los resultados indican que el nuevo impuesto aumenta en 1,2849 por 100 la recaudación conjunta de IVA y accisas. Asimismo, la reforma tiene un efecto sobre la desigualdad prácticamente despreciable, aunque reduce ligeramente el bienestar global de los hogares al generar pequeños costes de eficiencia. Classification-JEL : H24, H31.

Suggested Citation

  • Desiderio Romero Jordán & José Félix Sanz Sanz, 2003. "El Impuesto sobre las Ventas Minoristas de Determinados Hidrocarburos. Una evaluación de sus efectos económicos," Hacienda Pública Española, IEF, vol. 164(1), pages 49-73, march.
  • Handle: RePEc:hpe:journl:y:2003:v:164:i:1:p:49-73
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    References listed on IDEAS

    as
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    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    accisas; recaudación; bienestar; distribución; microsimulación;

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household

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