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Evaluación regional del impuesto monofásico sobre las ventas minoristas de determinados hidrocarburos a través de matrices de contabilidad social

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Abstract

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%.

Suggested Citation

  • José Manuel Cansino & M. Alejandro Cardenete & Rocío Román Collado, 2004. "Evaluación regional del impuesto monofásico sobre las ventas minoristas de determinados hidrocarburos a través de matrices de contabilidad social," Economic Working Papers at Centro de Estudios Andaluces E2004/21, Centro de Estudios Andaluces.
  • Handle: RePEc:cea:doctra:e2004_21
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    References listed on IDEAS

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    1. 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.
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    Cited by:

    1. Francisco Miguel-Vélez & Manuel Cardenete Flores & Jesús Pérez-Mayo, 2009. "Effects of the tax on retail sales of some fuels on a regional economy: a computable general equilibrium approach," The Annals of Regional Science, Springer;Western Regional Science Association, vol. 43(3), pages 781-806, September.
    2. Leal, Andrés & López-Laborda, Julio & Rodrigo, Fernando, 2009. "Prices, taxes and automotive fuel cross-border shopping," Energy Economics, Elsevier, vol. 31(2), pages 225-234.

    More about this item

    Keywords

    Indirect Tax; Tax on retailer sales of some fuels; Social Accounting Matrix; Price models; Applied General Equilibrium.;

    JEL classification:

    • C68 - Mathematical and Quantitative Methods - - Mathematical Methods; Programming Models; Mathematical and Simulation Modeling - - - Computable General Equilibrium Models
    • D58 - Microeconomics - - General Equilibrium and Disequilibrium - - - Computable and Other Applied General Equilibrium Models
    • R13 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General Regional Economics - - - General Equilibrium and Welfare Economic Analysis of Regional Economies
    • R15 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General Regional Economics - - - Econometric and Input-Output Models; Other Methods

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