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Imposicion y precios de consumo

Author

Listed:
  • Jose Felix Izquierdo
  • Angel Melguizo
  • David Taguas

Abstract

La imposicion indirecta desempena un papel determinante en el proceso de formacion de precios. La armonizacion de la fiscalidad indirecta en Europa, en las dos ultimas decadas, ha debido compatibilizarse con los procesos de desinflacion y de consolidacionfiscal emprendidos en todos los paises europeos. En este trabajo se estiman los efectos sobre la evolucion del indice de Precios de Consumo en Espana de los cambios normativos en el Impuesto sobre el Valor Anadido; asi como en los tres Impuestos Especiales mas relevantes, sobre el alcohol, el tabaco y los hidrocarburos, entre enero de 1983 y diciembre de 2000. El principal resultado obtenido es que las variaciones en la imposicion indirecta en el periodo han supuesto un incremento de caracter permanente y acumulado en el nivel de los precios de consumo en el ano 2000 del 5,6%. La tasa de inflacion acumulada desde 1983 hasta la actualidad, 142,6%, podria haber sido inferior, al menos, en 13 puntos porcentuales.

Suggested Citation

  • Jose Felix Izquierdo & Angel Melguizo & David Taguas, 2001. "Imposicion y precios de consumo," Working Papers 0101, BBVA Bank, Economic Research Department.
    • Handle: RePEc:bbv:wpaper:0101
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    Cited by:

    1. José Sánchez Maldonado & Salvador Gómez Sala, 2006. "The Reform of Indirect Taxation in Spain: VAT and Excise," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0607, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.

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