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|
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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," Working Papers, Research Center on Health and Economics 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," Economics Working Papers 609, Department of Economics and Business, Universitat Pompeu Fabra.
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