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Efectos económicos de variaciones de los impuestos indirectos sobre la economía de Andalucía

Author

Listed:
  • Manuel Alejandro Cardenete

    (Universidad Pablo de Olavide)

  • Ferrán Sancho

    (Universidad Autónoma de Barcelona)

Abstract

El objetivo de este trabajo es utilizar una Matriz de Contabilidad Social (MCS o SAM) regional para estudiar empíricamente la importancia de las diferentes categorías de impuestos ligados a la producción, el uso de factores y el consumo sobre una economía regional, en este caso la andaluza. La metodología seguida sigue el conocido marco analítico- instrumental input-output sobre un modelo SAM. Tomando esta aproximación, hemos captado la estructura de interdependencias existente entre los sectores productivos y hemos evaluado los pesos y elasticidades-precios de los diferentes impuestos indirectos, así como indicadores de variaciones de bienestar de los consumidores. El modelo se implementa numéricamente empleando la SAMAND95 (Matriz de Contabilidad Social de Andalucía para el año 1995) construida por uno de los autores. Classification-JEL : C68, D58, R13, R15.

Suggested Citation

  • Manuel Alejandro Cardenete & Ferrán Sancho, 2002. "Efectos económicos de variaciones de los impuestos indirectos sobre la economía de Andalucía," Hacienda Pública Española / Review of Public Economics, IEF, vol. 162(3), pages 61-78, ¨Septembe.
    • Handle: RePEc:hpe:journl:y:2002:v:162:i:3:p:61-78
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    References listed on IDEAS

    as
    1. Clemente Polo & Ferrán Sancho, 1990. "Efectos económicos de una reducción de las cuotas empresariales a la Seguridad Social," Investigaciones Economicas, Fundación SEPI, vol. 14(3), pages 407-424, September.
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    Cited by:

    1. Antonio Gómez Gómez-Plana & Pedro Pascual Arzoz, 2011. "Fraude fiscal e IVA en España: incidencia en un modelo de equilibrio general," Hacienda Pública Española / Review of Public Economics, IEF, vol. 199(4), pages 9-52, December.

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    More about this item

    Keywords

    matriz de contabilidad social; análisis input-output; equilibrio general aplicado; impuestos indirectos; Seguridad Social.;
    All these keywords.

    JEL classification:

    • C68 - Mathematical and Quantitative Methods - - Mathematical Methods; Programming Models; Mathematical and Simulation Modeling - - - Computable General Equilibrium Models
    • D58 - Microeconomics - - General Equilibrium and Disequilibrium - - - Computable and Other Applied General Equilibrium Models
    • R13 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General Regional Economics - - - General Equilibrium and Welfare Economic Analysis of Regional Economies
    • R15 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General Regional Economics - - - Econometric and Input-Output Models; Other Methods

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