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Estimación de la recaudación del Impuesto sobre Transacciones Financieras: el caso español

Author

Listed:
  • Carlos Contreras

    () (Universidad de Complutense)

  • Mónica Contreras

    () (Universidad San Pablo CEU)

Abstract

Diez Estados de la UE tienen previsto establecer un impuesto general y armonizado sobre las transacciones financieras (ITF). Este trabajo ofrece una estimación de la recaudación bruta anual esperada del ITF, en su diseño actual, para el caso español que se sitúa en el 0.66% del PIB, una cifra significativamente superior a la indicada por la Comisión Europea. Además, el trabajo sugiere un fuerte impacto del impuesto sobre la actividad en los mercados monetarios y en la actividad de trading. La metodología utilizada para calcular el impacto negativo del ITF sobre la base imponible es novedosa, ya que considera diversos aspectos de microestructura de mercado para cada instrumento financiero.

Suggested Citation

  • Carlos Contreras & Mónica Contreras, 2015. "Estimación de la recaudación del Impuesto sobre Transacciones Financieras: el caso español," Hacienda Pública Española, IEF, vol. 213(2), pages 109-143, June.
  • Handle: RePEc:hpe:journl:y:2015:v:213:i:2:p:109-143
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    References listed on IDEAS

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    More about this item

    Keywords

    impuesto general sobre transacciones financieras; recaudación impositiva;

    JEL classification:

    • H68 - Public Economics - - National Budget, Deficit, and Debt - - - Forecasts of Budgets, Deficits, and Debt
    • H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm

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