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Análisis de los efectos redistributivos del IVA español en la última década

  • Alfredo Serrano Mancilla

    ()

    (Departament d'Economia Aplicada, Universitat Autonoma de Barcelona)

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    El Impuesto sobre el Valor Añadido se ha convertido en el año 2000 en el tributo de mayor poder recaudatorio en la economía española. Esto pone de manifiesto la progresiva tendencia de sustitución de la imposición directa por los impuesto indirectos. Este trabajo pretende evaluar las consecuencias redistributivas de la actual legislación del IVA. Para la consecución de tal empresa, se ha utilizado la Encuesta Básica de Presupuesto Familiares 90-91, y se ha elaborado una nueva propuesta de clasificación de categorías de gasto, que contribuyen positivamente a una mejora en la homogeneización de los grupos e identificación de los tipos. Dicho tributo ha sufrido innumerables reformas fiscales en la década de los noventa, basada en cambios sustanciales en los tipos impostivos. En este sentido, se pretende enjuiciar la adecuación de dichas modificaciones a la contribución de los objetivos de equidad, y sus. Por tanto, se analiza el impacto diferencial en el tiempo de las tres reformas más relevantes en los últimos años mediante las técnicas de microsimulación. Dicha simulación se lleva a cabo bajo la asunción de dos hipótesis posibles de las decisiones de consumo: ausencia y presencia de comportamiento.

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    File URL: http://www.ecap.uab.es/RePEc/doc/wp0110.pdf
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    Paper provided by Department of Applied Economics at Universitat Autonoma of Barcelona in its series Working Papers with number wp0110.

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    Length: 35 pages
    Date of creation: Apr 2001
    Date of revision:
    Handle: RePEc:uab:wprdea:wp0110
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    1. Samuelson, P. A., 1986. "Theory of optimal taxation," Journal of Public Economics, Elsevier, vol. 30(2), pages 137-143, July.
    2. Barthold, Thomas A., 1993. "How Should We Measure Distribution?," National Tax Journal, National Tax Association, vol. 46(3), pages 291-99, September.
    3. O'donoghue C, 1998. "Simulating the Irish Tax-Transfer System in Eur6," Microsimulation Unit Research Notes MU/RN/26, Microsimulation Unit at the Institute for Social and Economic Research.
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