Regressivity-Reducing VAT Reforms
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- Julio López Laborda & Carmen Marín González & Jorge Onrubia, 2018. "Tipo reducido, superreducido y exenciones en el IVA: una estimación de sus efectos recaudatorios y distributivos a partir de las encuestas de hogares," Studies on the Spanish Economy eee2018-23, FEDEA.
More about this item
KeywordsVAT; Redistribution; Tax Incidence; Gini elasticity; Microsimulation;
- H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
- C15 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods and Methodology: General - - - Statistical Simulation Methods: General
- D12 - Microeconomics - - Household Behavior - - - Consumer Economics: Empirical Analysis
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