Impacto redistributivo desagregado del IVA actual en España: posibles vías de reforma
The VAT is the most revenue tax in the Spanish economy in the year 2000. The aim of this research is to develop an analysis dissintegrated of the distributional effect of the current VAT in Spain, that is to say, this paper assesses the capacity of redistribution of the tax treatment of each expenditure category. It proposes different approaches for the analysis of the redistributive impact differential of each expenditure concept, and it desires to advocate the method of total decomposition of isolated contribution to the global distributional effect of the VAT. In this sense, this study shows the possibilities to identify the guidelines for possible fiscal adjustments of the Value Added Tax to contribute positively to the objectives of social justice, and its respective consequences on the population's welfare.
Year of publication: |
2001-06
|
---|---|
Authors: | Mancilla, Alfredo Serrano |
Institutions: | Departament d'Economia Aplicada, Universitat Autònoma de Barcelona |
Saved in:
freely available
Saved in favorites
Similar items by person
-
Análisis de los efectos redistributivos del IVA español en la última década
Mancilla, Alfredo Serrano, (2001)
-
Hacia Otra Economía en América Latina: el papel de la economía social
Mancilla, Alfredo Serrano, (2010)
-
Reformas socialmente eficientes del IVA en España
Mancilla, Alfredo Serrano, (2006)
- More ...