English   español  
Por favor, use este identificador para citar o enlazar a este item: http://hdl.handle.net/10261/1682
Compartir / Impacto:
Estadísticas
Add this article to your Mendeley library MendeleyBASE
Ver citas en Google académico
Visualizar otros formatos: MARC | Dublin Core | RDF | ORE | MODS | METS | DIDL
Exportar otros formatos: Exportar EndNote (RIS)Exportar EndNote (RIS)Exportar EndNote (RIS)
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
ResumenIn 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
Ficheros en este ítem:
Fichero Descripción Tamaño Formato  
71607.pdf61,23 kBAdobe PDFVista previa
Visualizar/Abrir
Mostrar el registro completo
 


NOTA: Los ítems de Digital.CSIC están protegidos por copyright, con todos los derechos reservados, a menos que se indique lo contrario.