Evaluación regional del impuesto monofásico sobre las ventas minoristas de determinados hidrocarburos a través de matrices de contabilidad social
The goal of this paper is to study the collect impact and the effects on some fundamental variables of the new indirect tax on retailer sales of some fuels that has been implemented by the regional governments (Impuesto sobre las Ventas Minoristas de Determinados Hidrocarburos (IVMH)). The methodology we use is based on a price model applied to a regional social accounting matrix (SAM) where we introduce the new tax. The reason why the SAM model is used is because the new tax is contributing to the regional tax collection and so a model with a regional perspective was needed. The database used in the analysis is the SAMAND95 (Social Accounting Matrix of Andalusia, Spain, for 1995). The main results of the paper show that the IVMH has lightly inflationary effects on the consumer prices and lightly deflationary effects on the production prices. From the tax collect perspective, the tax reform produce an increase on the total tax receipt of the 0,057%.
|Date of creation:||2004|
|Date of revision:|
|Contact details of provider:|| Postal: c/ Bailén 50. 41001 Sevilla|
Phone: (34) 955 055 210
Fax: (34) 955 055 211
Web page: http://www.centrodeestudiosandaluces.es
More information through EDIRC
References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Xavier Labandeira Villot & Ángel López Nicolás, 2002.
"La imposición de los carburantes de automoción en España: Algunas observaciones teóricas y empíricas,"
Hacienda Pública Española,
IEF, vol. 160(1), pages 177-210, march.
- Xavier Labandeira Villot & Ángel López Nicolás, 2002. "La imposición de los carburantes de automoción en España: algunas observaciones teóricas y empíricas," Economics Working Papers 609, Department of Economics and Business, Universitat Pompeu Fabra.
- Xavier Labandeira Villot & Ángel López Nicolás, 2002. "La imposición de los carburantes de automoción en España: algunas observaciones teóricas y empíricas," Working Papers, Research Center on Health and Economics 609, Department of Economics and Business, Universitat Pompeu Fabra.
When requesting a correction, please mention this item's handle: RePEc:cea:doctra:e2004_21. 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: (Susana Mérida)
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 references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link 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 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.