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Las Cestas Autonómicas

  • Alejandro Esteller


    (Universidad de Barcelona)

  • Jorge Navas

    (Universidad de Barcelona)

  • Pilar Sorribas

    (Universidad de Barcelona)

. El objetivo de este trabajo es obtener la composición óptima de la cesta impositiva para cada una de las CCAA, principal reforma que se prevé introducir en el nuevo sistema de financiación autonómico. La optimalidad de esta cesta se obtiene a través de combinar la maximización del rendimiento impositivo esperado con la minimización de la incertidumbre e inestabilidad recaudatoria (Markowitz,1952) durante el período de vigencia de esos pesos impositivos (quinquenio 2002-06). Los resultados muestran, en primer lugar, a los impuestos especiales (en particular, hidrocarburos y alcohol) como altamente atractivos para las CCAA. En segundo lugar, dada una participación en especiales, la participación en IRPF se sugiere para CCAA que prefieran un menor riesgo financiero mientras que el IVA es preferido por aquellas CCAA que valoran más el rendimiento. Finalmente, en las situaciones donde se valora tanto rendimiento como riesgo, se observan diferencias significativas en la composición de la cesta entre CCAA en función de su nivel de renta p.c.

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Paper provided by Instituto de Estudios Fiscales in its series Working Papers with number 1-02 Classification-JEL : H71, D81.

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Handle: RePEc:hpe:wpaper:y:2002:i:1
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  1. Alan J. Auerbach, 1996. "Dynamic Revenue Estimation," Journal of Economic Perspectives, American Economic Association, vol. 10(1), pages 141-157, Winter.
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