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Una estimaci n del coste marginal en bienestar del sistema impositivo en Espa a

Author

Listed:
  • Ferran Sancho

    (Universidad Aut noma de Barcelona)

Abstract

Los sistemas impositivos no se adecuan en la pr ctica a las recomendaciones normativas de la teor a de la imposici n ptima. Las dificultades son de dos tipos: una primera es de nivel informacional en cuanto al desconocimiento de los valores de los par metros y elasticidades clave; otra es la complejidad pol tica, incluso si se conocieran correctamente los par metros, que significar a establecer modalidades de impuestos que podr an romper con la tradici n de mantener un sistema impositivo que se percibe socialmente como redistributivo . En consecuencia, una reforma integral ex novo del sistema fiscal puede ser inviable mientras que, en contraste, ajustes en el margen del actual sistema fiscal podr an ser pol ticamente m s aceptables y econ micamente m s simples de implementar. El objetivo de este trabajo es elucidar, como paso previo a considerar cualquier posible reforma del sistema impositivo, cu l es el coste marginal en bienestar del actual sistema fiscal en Espa a. Partimos, por tanto, de una situaci n hist rica dada y procedemos a estimar con un modelo computacional de simulaci n el coste marginal en bienestar de modificar limitadamente la actual estructura fiscal. Los resultados muestran que el sistema impositivo espa ol segrega un considerable lastre del orden de 0,5 unidades monetarias por cada unidad adicional de recaudaci n.

Suggested Citation

  • Ferran Sancho, 2004. "Una estimaci n del coste marginal en bienestar del sistema impositivo en Espa a," Hacienda Pública Española / Review of Public Economics, IEF, vol. 169(2), pages 117-132, June.
    • Handle: RePEc:hpe:journl:y:2004:v:169:i:2:p:117-132
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    References listed on IDEAS

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    1. 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.
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    Cited by:

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    Keywords

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    JEL classification:

    • C68 - Mathematical and Quantitative Methods - - Mathematical Methods; Programming Models; Mathematical and Simulation Modeling - - - Computable General Equilibrium Models
    • D61 - Microeconomics - - Welfare Economics - - - Allocative Efficiency; Cost-Benefit Analysis
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation

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