IDEAS home Printed from
   My bibliography  Save this article

Evaluación de una reducción de las cuotas empresariales a la Seguridad Social a nivel regional a través de un Modelo de Equilibrio General Aplicado: el caso de Andalucía/An Evaluation at the Regional Level of a Reduction in Social Security Contributions Using an Computable General Equilibrium Model: The Case of Andalusia



    () (Dpto. Economía y Empresa. Universidad Pablo de Olavide y centrA. Ctra. Utrera s/n, km. 1. 41013-SEVILLA Tfno.: 954349181 Fax: 954349339.)


El presente trabajo trata de evaluar los posibles efectos que, sobre diferentes agregados macroeconómicos, hogares, actividad productiva y precios, tendría una reducción de las cuotas empresariales a la Seguridad Social para una economía regional, concretamente la andaluza, adecuándolas a niveles medios europeos. Para ello se utiliza un modelo de equilibrio general aplicado (MEGA), utilizando como base de datos una matriz de contabilidad social (MCS) de Andalucía para 1995. Los resultados obtenidos confirman la intuición de que, una reducción en dicho impuesto, mejora sustancialmente la actividad económica y la situación de la mayoría de las economías domésticas. The present work tries to evaluate the possible effects on different aggregates as consumers, production, and prices as a reduction of the Social Security paid by firms in a regional economy, specifically Andalusian region, towards average European levels. Therefore we use an applied general equilibrium model (AGE), calibrated by using a social accounting matrix (SAM) of Andalusia for 1995. The concluding remarks confirm the intuition that a decreasing in this tax improves the economic activity and moreover the welfare of the majority of consumers are better.

Suggested Citation

  • Cardenete Flores, M.A., 2004. "Evaluación de una reducción de las cuotas empresariales a la Seguridad Social a nivel regional a través de un Modelo de Equilibrio General Aplicado: el caso de Andalucía/An Evaluation at the Regional ," Estudios de Economía Aplicada, Estudios de Economía Aplicada, vol. 22, pages 99-113, Abril.
  • Handle: RePEc:lrk:eeaart:22_1_5

    Download full text from publisher

    File URL:
    Download Restriction: Access to full text is restricted to subscribers.

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    1. Ballard, Charles L. & Fullerton, Don & Shoven, John B. & Whalley, John, 2009. "A General Equilibrium Model for Tax Policy Evaluation," National Bureau of Economic Research Books, University of Chicago Press, edition 0, number 9780226036335, December.
    Full references (including those not matched with items on IDEAS)

    More about this item


    Equilibrio general aplicado; Impuestos Indirectos; Política fiscal; Economía regional; /Applied general equilibrium; Indirect taxes; Fiscal policy; Regional economy.;

    JEL classification:

    • C67 - Mathematical and Quantitative Methods - - Mathematical Methods; Programming Models; Mathematical and Simulation Modeling - - - Input-Output Models
    • D57 - Microeconomics - - General Equilibrium and Disequilibrium - - - Input-Output Tables and Analysis
    • R15 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General Regional Economics - - - Econometric and Input-Output Models; Other Methods


    Access and download statistics


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:lrk:eeaart:22_1_5. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Beatriz Rodríguez Prado). General contact details of provider: .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.