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Reformas socialmente eficientes del IVA en España

Author

Listed:
  • Alfredo Serrano Mancilla

    (Universidad Autónoma de Barcelona)

Abstract

La recaudación por IVA ha crecido significativamente en las dos últimas décadas en España. Este trabajo pretende aplicar una sencilla metodología para formular reformas del IVA en España que sean socialmente eficientes. Se estima el impacto sobre el bienestar social de cambios marginales del IVA en España mediante las Curvas de Dominancia normalizada (CDCN). La comparación de las CDCNs y sus correspondientes análisis de dominancia supone disponer de una base sólida para conocer que reducciones de tipos son prioritarias para una mejora del bienestar social. El diseño de reformas socialmente eficiente también exige satisfacer la restricción presupuestaria.

Suggested Citation

  • Alfredo Serrano Mancilla, 2006. "Reformas socialmente eficientes del IVA en España," Investigaciones Economicas, Fundación SEPI, vol. 30(2), pages 381-398, May.
  • Handle: RePEc:iec:inveco:v:30:y:2006:i:2:p:381-398
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    References listed on IDEAS

    as
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    4. Duclos, Jean-Yves & Gregoire, Philippe, 2002. "Absolute and Relative Deprivation and the Measurement of Poverty," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 48(4), pages 471-492, December.
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    7. Duclos, Jean-Yves & Makdissi, Paul & Wodon, Quentin, 2003. "Poverty-Efficient Transfer Programs: The Role of Targeting and Allocation Rules," Cahiers de recherche 0305, CIRPEE.
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    More about this item

    Keywords

    Imposición indirecta; bienestar social; eficiencia;

    JEL classification:

    • D60 - Microeconomics - - Welfare Economics - - - General
    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation

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