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Una estimación del coste marginal en bienestar del sistema impositivo en España

  • Ferran Sancho

    ()

    (Universidad Autónoma de Barcelona)

Los sistemas impositivos no se adecuan en la práctica a las recomendaciones normativas de la teoría de la imposición óptima. Las dificultades son de dos tipos: una primera es de nivel informacional en cuanto al desconocimiento de los valores de los parámetros y elasticidades clave; otra es la complejidad política, incluso si se conocieran correctamente los parámetros, que significaría establecer modalidades de impuestos que podrían romper con la «tradición» 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 podrían ser políticamente más aceptables y económicamente más simples de implementar. El objetivo de este trabajo es elucidar, como paso previo a considerar cualquier posible reforma del sistema impositivo, cuál es el coste marginal en bienestar del actual sistema fiscal en España. Partimos, por tanto, de una situación histórica dada y procedemos a estimar con un modelo computacional de simulación el coste marginal en bienestar de modificar limitadamente la actual estructura fiscal. Los resultados muestran que el sistema impositivo español segrega un considerable lastre del orden de 0,5 unidades monetarias por cada unidad adicional de recaudación.

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

Volume (Year): 169 (2004)
Issue (Month): 2 (June)
Pages: 117-132

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Handle: RePEc:hpe:journl:y:2004:v:169:i:2:p:117-132
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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.
  2. Chirinko, Robert S., 2002. "Corporate Taxation, Capital Formation,and the Substitution Elasticity between Labor and Capital," National Tax Journal, National Tax Association, vol. 55(N. 2), pages 339-355, June.
  3. Oswald, Andrew J, 1982. "The Microeconomic Theory of the Trade Union," Economic Journal, Royal Economic Society, vol. 92(367), pages 576-95, September.
  4. Sancho, F., 1991. "Multiplier Analysis with Flexible Cost Functions," UFAE and IAE Working Papers 190.92, Unitat de Fonaments de l'Anàlisi Econòmica (UAB) and Institut d'Anàlisi Econòmica (CSIC).
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