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Análisis dinámico del coste de bienestar del sistema impositivo español. Una exploración cuantitativa

  • Jaime Alonso-Carrera

    (Universidad de Vigo)

  • Baltasar Manzano

    (Universidad de Vigo)

En este trabajo utilizamos un modelo de equilibrio general dinámico para cuantificar el coste de bienestar del sistema impositivo español. Calibraremos el modelo neoclásico de crecimiento para replicar algunas características relevantes de la economía española, poniendo especial interés en las relativas a los tipos efectivos de gravamen del sistema impositivo. Con esta economía calibrada, aproximaremos numéricamente cuál es el exceso de gravamen del actual sistema impositivo español. Además, se evalúan las ganancias de bienestar de diferentes reformas de este sistema impositivo, tanto aquellas neutrales en recaudación como aquellas de presupuesto equilibrado.

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

Volume (Year): 167 (2003)
Issue (Month): 4 (December)
Pages: 9-31

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Handle: RePEc:hpe:journl:y:2003:v:167:i:4:p:9-31
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