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The Total Fiscal Cost of Indirect Taxation: an Approximation Using Catalonia's Recent Input-output Table

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  • Ferran Sancho

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Abstract

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.

Suggested Citation

  • Ferran Sancho, 2007. "The Total Fiscal Cost of Indirect Taxation: an Approximation Using Catalonia's Recent Input-output Table," UFAE and IAE Working Papers 716.07, Unitat de Fonaments de l'Anàlisi Econòmica (UAB) and Institut d'Anàlisi Econòmica (CSIC).
  • Handle: RePEc:aub:autbar:716.07
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    References listed on IDEAS

    as
    1. 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.
    2. 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.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    tax load; fiscal cost; indirect taxation decomposition;

    JEL classification:

    • C57 - Mathematical and Quantitative Methods - - Econometric Modeling - - - Econometrics of Games and Auctions
    • C81 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs - - - Methodology for Collecting, Estimating, and Organizing Microeconomic Data; Data Access
    • D57 - Microeconomics - - General Equilibrium and Disequilibrium - - - Input-Output Tables and Analysis
    • E37 - Macroeconomics and Monetary Economics - - Prices, Business Fluctuations, and Cycles - - - Forecasting and Simulation: Models and Applications

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