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Zergen eragin ekonomikoa Euskal Autonomia Erkidegoan (1990/91 urtean)

Author

Listed:
  • Javier Martínez López

    (Universidad del Pais Vasco (UPV-EHU))

  • Aitziber Zurutuza

    (Universidad del Pais Vasco (UPV-EHU))

Abstract

This article estimates how the tax burden borne by families in the Basque Autonomous Community (BAC) was distributed in 1990. Such a study has never before been carried out in the BAC, and our aim is to fill the gap which exists in this area. Results for the indices of progressiveness and redistribution used (Gini, Kakwani, Suits -Smolensky) indicate that personal income tax is progressive, indirect taxes (VAT and special taxes) are regressive, and social security contributions are quasi-proportional. If the tax system used is considered as a whole, these indices suggest that the capacity for redistribution of taxes in the BAC in 1990 was quite limited, and that inequality of income was favoured. However these results must be interpreted cautiously, bearing in mind the transfer hypotheses used.

Suggested Citation

  • Javier Martínez López & Aitziber Zurutuza, 2001. "Zergen eragin ekonomikoa Euskal Autonomia Erkidegoan (1990/91 urtean)," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, vol. 46(01), pages 284-303.
    • Handle: RePEc:ekz:ekonoz:2001113
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    More about this item

    Keywords

    tributación; carga fiscal; politica fiscal; impuestos;
    All these keywords.

    JEL classification:

    • D3 - Microeconomics - - Distribution
    • H3 - Public Economics - - Fiscal Policies and Behavior of Economic Agents

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