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Análisis dinámico del coste de bienestar del sistema impositivo español. Una exploración cuantitativa


  • Jaime Alonso-Carrera
  • Baltasar Manzano


En este trabajo utilizamos un modelo de equilibrio general dinámico para cuanti…car el coste de bienestar del sistema impositivo español. Calibraremos el modelo neoclásico de crecimiento para replicar algunos características relevantes de la economía española, poniendo especial interés en las relativas a los tipos efectivos de gravamen del sistema impositivo. Con esta economía calibrada aproximaremos númericamente cuál es el exceso de gravamen del actual sistema impositivo español. Además, se evalúan las ganancias de bienestar de diferentes reformas, tanto de incidencia diferencial como de presupuesto equilibrado, de este sistema impositivo.

Suggested Citation

  • Jaime Alonso-Carrera & Baltasar Manzano, 2002. "Análisis dinámico del coste de bienestar del sistema impositivo español. Una exploración cuantitativa," Working Papers 0207, Universidade de Vigo, Departamento de Economía Aplicada.
  • Handle: RePEc:vig:wpaper:0207

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    References listed on IDEAS

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    3. Timothy Kehoe & Antonio Manresa & Clemente Polo & Ferrán Sancho, 1989. "Un análisis de equilibrio general de la reforma fiscal de 1986 en España," Investigaciones Economicas, Fundación SEPI, vol. 13(3), pages 337-385, September.
    4. Easterly, William & Rebelo, Sergio, 1993. "Fiscal policy and economic growth: An empirical investigation," Journal of Monetary Economics, Elsevier, vol. 32(3), pages 417-458, December.
    5. Chamley, Christophe, 1981. "The Welfare Cost of Capital Income Taxation in a Growing Economy," Journal of Political Economy, University of Chicago Press, vol. 89(3), pages 468-496, June.
    6. Juan Solé López-Pinto, 2001. "Fiscal policy and the Spanish business cycle," Spanish Economic Review, Springer;Spanish Economic Association, vol. 3(4), pages 295-311.
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    Cited by:

    1. Gonzalo Fernández de Córdoba & Ramón J. Torregrosa, 2005. "Efectos de una sustitución de impuestos sobre el trabajo por impuestos sobre el capital: el caso de España," Hacienda Pública Española, IEF, vol. 175(4), pages 9-23, december.
    2. José Manuel González Páramo, 2003. "Midiendo el coste marginal en bienestar de una reforma impositiva," Hacienda Pública Española, IEF, vol. 166(3), pages 115-147, September.

    More about this item


    Política …scal; equilibrio general dinámico; dinámica comparativa.;

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • O40 - Economic Development, Innovation, Technological Change, and Growth - - Economic Growth and Aggregate Productivity - - - General


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