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Midiendo el coste marginal en bienestar de una reforma impositiva

  • José Manuel González Páramo

    ()

    (Universidad Complutense de Madrid)

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    ¿Cuánto cuesta recaudar un euro adicional en impuestos? En otras palabras, ¿cuál es el coste marginal de los fondos públicos (CMF)? En los últimos años se ha desarrollado una vasta literatura que ha tratado de medir este precio sombra fundamental. Un problema de los trabajos en este campo es la existencia de muchas medidas alternativas de CMF. El propósito de este artículo es revisar y clarificar el sentido en el que los diferentes conceptos pueden utilizarse. En particular, se reconcilian los dos conceptos principales de CMF, y se ofrecen cálculos ilustrativos para los países de la OCDE. Classification-JEL : H20, H21, H43, D61

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    Article provided by IEF in its journal Hacienda Pública Española/Revista de Economía Pública.

    Volume (Year): 166 (2003)
    Issue (Month): 3 (September)
    Pages: 115-147

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    Handle: RePEc:hpe:journl:y:2003:v:166:i:3:p:115-147
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    2. 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.
    3. Juan Dolado, 1999. "A Cost-Benefit Analysis of Going from Low Inflation to Price Stability in Spain," NBER Chapters, in: The Costs and Benefits of Price Stability, pages 95-132 National Bureau of Economic Research, Inc.
    4. Alan J. Auerbach, 1982. "The Theory of Excess Burden and Optimal Taxation," NBER Working Papers 1025, National Bureau of Economic Research, Inc.
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    7. Jaime Alonso-Carrera & Baltasar Manzano, 2002. "Análisis dinámico del coste de bienestar del sistema impositivo español. Una exploración cuantitativa," Working Papers 0207, Universidade de Vigo, Departamento de Economía Aplicada.
    8. 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.
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    10. 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.
    11. Helmuth Cremer & Firouz Gahvari, 1999. "Excise Tax Evasion, Tax Revenue, and Welfare," Public Finance Review, SAGE Publishing, vol. 27(1), pages 77-95, January.
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    13. J. R. Hicks, 1943. "The Four Consumer's Surpluses," Review of Economic Studies, Oxford University Press, vol. 11(1), pages 31-41.
    14. Browning, Edgar K, 1987. "On the Marginal Welfare Cost of Taxation," American Economic Review, American Economic Association, vol. 77(1), pages 11-23, March.
    15. Creedy, John, 2001. "Tax Modelling," The Economic Record, The Economic Society of Australia, vol. 77(237), pages 189-202, June.
    16. Browning, Edgar K., 1994. "The non-tax wedge," Journal of Public Economics, Elsevier, vol. 53(3), pages 419-433, March.
    17. 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.
    18. Ballard, Charles L & Shoven, John B & Whalley, John, 1985. "General Equilibrium Computations of the Marginal Welfare Costs of Taxes in the United States," American Economic Review, American Economic Association, vol. 75(1), pages 128-38, March.
    19. 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.
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    21. 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.
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