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The rate of surplus value and the structure of the tax system

Author

Listed:
  • Ferran Sancho

    (Department of Economics, Universitat Autònoma de Barcelona, 08193-Bellaterra, Spain)

Abstract

The objective of this work is twofold. First, it aims to establish procedures for approximating the rate of surplus value using disaggregated data published by statistical agencies. Second, and perhaps more importantly, it highlights that the dynamics of the rate of surplus value should be regarded as a preferred indicator for assessing the effects of public policies, particularly taxation. This is because not all taxes impact the rate equally. To illustrate the potential of this analytical approach, we employ recent data from Spain, organized in a Social Accounting Matrix SAM).

Suggested Citation

  • Ferran Sancho, 2023. "The rate of surplus value and the structure of the tax system," Bulletin of Political Economy, Bulletin of Political Economy, vol. 17(2), pages 195-212, December.
    • Handle: RePEc:awu:journl:v:17:y:2023:i:2:p:195-212
    as

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    More about this item

    Keywords

    The rate of surplus value; Social Accounting Matrix; Taxation and consumption; Policy indicators;
    All these keywords.

    JEL classification:

    • B51 - Schools of Economic Thought and Methodology - - Current Heterodox Approaches - - - Socialist; Marxian; Sraffian
    • C54 - Mathematical and Quantitative Methods - - Econometric Modeling - - - Quantitative Policy Modeling
    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence

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