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Regional evaluation of a tax on the retail sales of certain fuels through a social accounting matrix

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  • Jose Cansino
  • M. Alejandro Cardenete
  • Rocio Roman

Abstract

The goal of this article is to calculate the cumulative impact of the tax on the retail sales of certain fuels (IVMH, in Spanish initials) and its effects on some fundamental economic variables, on the price indices and on remaining tax collections. The novel aspect of this work is to use as methodology a very simple price model applied to a regional Social Accounting Matrix (SAM)-instead of a input-output table-done for Andalusia where we introduce a new tax. The main results of this article show that the introduction of the IVMH in the regional economy may be provoke marginal variations on economy prices. There is also a global increase of tax collections of 0.057%.

Suggested Citation

  • Jose Cansino & M. Alejandro Cardenete & Rocio Roman, 2007. "Regional evaluation of a tax on the retail sales of certain fuels through a social accounting matrix," Applied Economics Letters, Taylor & Francis Journals, vol. 14(12), pages 877-880.
    • Handle: RePEc:taf:apeclt:v:14:y:2007:i:12:p:877-880
    DOI: 10.1080/13504850600660692
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    References listed on IDEAS

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    1. Maria Llop & Antonio Manresa, 2004. "The general equilibrium effects of social security contributions under alternative incidence assumptions," Applied Economics Letters, Taylor & Francis Journals, vol. 11(13), pages 847-850.
    2. Maria Teresa Rubio Sanz & Juan Vicente Perdiz, 2003. "SAM multipliers and inequality measurement," Applied Economics Letters, Taylor & Francis Journals, vol. 10(7), pages 397-400.
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    Cited by:

    1. Ana-Isabel Guerra & Ferran Sancho, 2013. "A Linear Price Model With Extractions," EcoMod2013 5113, EcoMod.
    2. Francisco Miguel-Vélez & Manuel Cardenete Flores & Jesús Pérez-Mayo, 2009. "Effects of the tax on retail sales of some fuels on a regional economy: a computable general equilibrium approach," The Annals of Regional Science, Springer;Western Regional Science Association, vol. 43(3), pages 781-806, September.
    3. Ferran Sancho, 2007. "The Total Fiscal Cost of Indirect Taxation: an Approximation Using Catalonia's Recent Input-output Table," UFAE and IAE Working Papers 716.07, Unitat de Fonaments de l'Anàlisi Econòmica (UAB) and Institut d'Anàlisi Econòmica (CSIC).
    4. Roberto Roson & Camille Van der Vorst, 2020. "A Social Accounting Matrix for Andalusia," Working Papers 2020:22, Department of Economics, University of Venice "Ca' Foscari".
    5. Cansino Muñoz-Repiso, José Manuel & Sánchez Braza, Antonio, 2011. "Effectiveness of Public Training Programs Reducing the Time Needed to Find a Job/Eficacia de los programas públicos de formación en la reducción del tiempo necesario para encontrar un empleo," Estudios de Economia Aplicada, Estudios de Economia Aplicada, vol. 29, pages 391(26á.)-3, Abril.

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