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Título: | The Total Fiscal Cost of Indirect Taxation: an Approximation Using Catalonia's Recent Input-output Table |
Autor: | Sancho, Ferrán | Palabras clave: | Tax load Fiscal cost Indirect taxation decomposition |
Fecha de publicación: | 15-oct-2007 | Serie: | UFAE and IAE Working Papers 716.07 |
Resumen: | In this note we quantify to what extent indirect taxation influences and distorts prices. To do so we use the networked accounting structure of the most recent input-output table of Catalonia, an autonomous region of Spain, to model price formation. The role of indirect taxation is considered both from a classical value perspective and a more neoclassical flavoured one. We show that they would yield equivalent results under some basic premises. The neoclassical perspective, however, offers a bit more flexibility to distinguish among different tax figures and hence provide a clearer disaggregate picture of how an indirect tax ends up affecting, and by how much, the cost structure. | URI: | http://hdl.handle.net/10261/1682 |
Aparece en las colecciones: | (IAE) Informes y documentos de trabajo |
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71607.pdf | 61,23 kB | Adobe PDF | Visualizar/Abrir |
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