Is a tax cut on cultural goods consumption actually desirable? A microsimulation analysis applied to Spain

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Is a tax cut on cultural goods consumption actually desirable? A microsimulation analysis applied to Spain

Author Info

Juan Prieto-Rodriguez
Desiderio Romero-Jordán
José Felix Sanz-Sanz

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Abstract

Proposals for tax cuts on cultural goods represent an ongoing debate in cultural policy. The main aim of this paper is to shed some light on this debate using microsimulation tools. First, we have estimated an Almost Ideal Demand System for 19 different groups of goods, including cultural goods. Expenditure and price elasticities have been obtained from this model. Using this information, three alternative cuts in the VAT rate on cultural goods have been microsimulated and evaluated in terms of revenue and welfare. These types of fiscal reforms will lead to welfare and efficiency gains that can be described as regressive.

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Publisher Info
Article provided by Institute for Fiscal Studies in its journal Fiscal Studies.

Volume (Year): 26 (2005)
Issue (Month): 4 (December)
Pages: 549-575
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Handle: RePEc:ifs:fistud:v:26:y:2005:i:4:p:549-575

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Find related papers by JEL classification:
D12 - Microeconomics - - Household Behavior - - - Consumer Economics: Empirical Analysis
H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household
Z10 - Other Special Topics - - Cultural Economics - - - General

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