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Tipo reducido, superreducido y exenciones en el IVA: una estimación de sus efectos recaudatorios y distributivos a partir de las encuestas de hogares

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  • Julio López Laborda
  • Carmen Marín González
  • Jorge Onrubia

Abstract

En este trabajo se analizan los efectos recaudatorios y redistributivos de los tipos reducidos y las exenciones del IVA y las posibles implicaciones de la supresión de algunos de estos beneficios fiscales, considerando también la posibilidad de compensar a los hogares más afectados por otras vías.

Suggested Citation

  • Julio López Laborda & Carmen Marín González & Jorge Onrubia, 2018. "Tipo reducido, superreducido y exenciones en el IVA: una estimación de sus efectos recaudatorios y distributivos a partir de las encuestas de hogares," Studies on the Spanish Economy eee2018-23, FEDEA.
    • Handle: RePEc:fda:fdaeee:eee2018-23
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