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Análisis dinámico del coste de bienestar del sistema impositivo español. Una exploración cuantitativa

Author

Listed:
  • Jaime Alonso-Carrera

    (Universidad de Vigo)

  • Baltasar Manzano

    (Universidad de Vigo)

Abstract

En este trabajo utilizamos un modelo de equilibrio general dinámico para cuantificar el coste de bienestar del sistema impositivo español. Calibraremos el modelo neoclásico de crecimiento para replicar algunas características relevantes de la economía española, poniendo especial interés en las relativas a los tipos efectivos de gravamen del sistema impositivo. Con esta economía calibrada, aproximaremos numéricamente cuál es el exceso de gravamen del actual sistema impositivo español. Además, se evalúan las ganancias de bienestar de diferentes reformas de este sistema impositivo, tanto aquellas neutrales en recaudación como aquellas de presupuesto equilibrado.

Suggested Citation

  • Jaime Alonso-Carrera & Baltasar Manzano, 2003. "Análisis dinámico del coste de bienestar del sistema impositivo español. Una exploración cuantitativa," Hacienda Pública Española / Review of Public Economics, IEF, vol. 167(4), pages 9-31, December.
    • Handle: RePEc:hpe:journl:y:2003:v:167:i:4:p:9-31
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    References listed on IDEAS

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    Cited by:

    1. Gonzalo Fernández de Córdoba & Ramón J. Torregrosa, 2005. "Efectos de una sustitución de impuestos sobre el trabajo por impuestos sobre el capital: el caso de España," Hacienda Pública Española / Review of Public Economics, IEF, vol. 175(4), pages 9-23, december.
    2. Ángela Valle-García & Carlos Gutiérrez-Martín & Nazaret M. Montilla-López, 2024. "Water Pricing and Quotas: A Quantitative Analysis from a Private and Social Perspective," Water Resources Management: An International Journal, Published for the European Water Resources Association (EWRA), Springer;European Water Resources Association (EWRA), vol. 38(11), pages 4287-4306, September.
    3. José Manuel González Páramo, 2003. "Midiendo el coste marginal en bienestar de una reforma impositiva," Hacienda Pública Española / Review of Public Economics, IEF, vol. 166(3), pages 115-147, September.

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    More about this item

    Keywords

    Política fiscal; equilibrio general dinámico; dinámica comparativa.;
    All these keywords.

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • O40 - Economic Development, Innovation, Technological Change, and Growth - - Economic Growth and Aggregate Productivity - - - General

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