IDEAS home Printed from https://ideas.repec.org/
MyIDEAS: Login to save this paper or follow this series

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.

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

File URL: http://www.ief.es/documentos/recursos/publicaciones/papeles_trabajo/2002_01.pdf
Download Restriction: no

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

as
in new window

Length:
Date of creation:
Date of revision:
Handle: RePEc:hpe:wpaper:y:2002:i:1
Contact details of provider: Postal: Avda. Cardenal Herrera Oria, 378, 28035 Madrid
Phone: 91-339.89.15
Fax: 91-339.89.64
Web page: http://www.ief.esEmail:


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.:

as in new window
  1. Alan J. Auerbach, 1996. "Dynamic Revenue Estimation," Journal of Economic Perspectives, American Economic Association, vol. 10(1), pages 141-157, Winter.
Full references (including those not matched with items on IDEAS)

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

When requesting a correction, please mention this item's handle: RePEc:hpe:wpaper:y:2002:i:1. 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: (Ana Belén Miquel Burgos)

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.

This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.