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Midiendo El Coste Marginal En Bienestar De Una Reforma Impositiva

  • José Manuel González-Páramo

    (Universidad Complutense de Madrid)

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    . La financiación de los proyectos públicos mediante impuestos produce una serie de distorsiones económicas y variaciones en el comportamiento de los individuos al pago de los mismos que provocan que el coste social del proyecto sea superior a su coste directo. El concepto de coste marginal de los fondos públicos (CMF) ofrece una medida del coste de bienestar que a los individuos les supone pagar un euro adicional de impuestos destinado a financiar un proyecto de gasto. Así definido, constituye una aproximación del precio que la sociedad paga por que se realice una inversión pública financiada mediante impuestos. En este trabajo se analiza el concepto de CMF a partir de una detallada revisión de la literatura existente sobre esta materia, valorando las alternativas que se presentan en su definición, y aplicación práctica e identificando las características deseables de una buena medida del CMF que permita realizar una correcta evaluación económica de una reforma fiscal.

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    Paper provided by Instituto de Estudios Fiscales in its series Working Papers with number 32-02 Classification-JEL : H2, H3, D6.

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    Handle: RePEc:hpe:wpaper:y:2002:i:32
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