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An lisis din mico del coste de bienestar del sistema impositivo espa ol. Una exploraci n cuantitativa

Author

Listed:
  • Jaime Alonso-Carrera

    (Universidad de Vigo)

  • Baltasar Manzano

    (Universidad de Vigo)

Abstract

En este trabajo utilizamos un modelo de equilibrio general din mico para cuantificar el coste de bienestar del sistema impositivo espa ol. Calibraremos el modelo neocl sico de crecimiento para replicar algunas caracter sticas relevantes de la econom a espa ola, poniendo especial inter s en las relativas a los tipos efectivos de gravamen del sistema impositivo. Con esta econom a calibrada, aproximaremos num ricamente cu l es el exceso de gravamen del actual sistema impositivo espa ol. Adem s, se eval an las ganancias de bienestar de diferentes reformas de este sistema impositivo, tanto aquellas neutrales en recaudaci n como aquellas de presupuesto equilibrado.

Suggested Citation

  • Jaime Alonso-Carrera & Baltasar Manzano, 2003. "An lisis din mico del coste de bienestar del sistema impositivo espa ol. Una exploraci n cuantitativa," Hacienda Pública Española / Review of Public Economics, IEF, vol. 167(4), pages 9-31, December.
    • Handle: RePEc:hpe:journl:y:2003:v:167:i:4:p:9-31
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    References listed on IDEAS

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    Citations

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    Cited by:

    1. Gonzalo Fern ndez de C rdoba & Ram n J. Torregrosa, 2005. "Efectos de una sustituci n de impuestos sobre el trabajo por impuestos sobre el capital: el caso de Espa a," Hacienda Pública Española / Review of Public Economics, IEF, vol. 175(4), pages 9-23, december.
    2. Jos Manuel Gonz lez P ramo, 2003. "Midiendo el coste marginal en bienestar de una reforma impositiva," Hacienda Pública Española / Review of Public Economics, IEF, vol. 166(3), pages 115-147, September.

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    Keywords

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    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • O40 - Economic Development, Innovation, Technological Change, and Growth - - Economic Growth and Aggregate Productivity - - - General

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