The Total Fiscal Cost of Indirect Taxation: an Approximation Using Catalonia's Recent Input-output Table
In this note we quantify to what extent indirect taxation influences and distorts prices. To do so we use the networked accounting structure of the most recent input-output table of Catalonia, an autonomous region of Spain, to model price formation. The role of indirect taxation is considered both from a classical value perspective and a more neoclassical flavoured one. We show that they would yield equivalent results under some basic premises. The neoclassical perspective, however, offers a bit more flexibility to distinguish among different tax figures and hence provide a clearer disaggregate picture of how an indirect tax ends up affecting, and by how much, the cost structure.
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- Frederick W. Derrick & Charles E. Scott, 1993. "Businesses and the Incidence of Sales and Use Taxes," Public Finance Review, , vol. 21(2), pages 210-226, April.
- Jose Cansino & M. Alejandro Cardenete & Rocio Roman, 2007. "Regional evaluation of a tax on the retail sales of certain fuels through a social accounting matrix," Applied Economics Letters, Taylor & Francis Journals, vol. 14(12), pages 877-880.
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