The goal of this paper is to present a Social Accounting Matrix (SAM) of the Spanish economy for 1995, following the trend to expand Input-Output Tables into a SAM, as SEC95 suggests. We have used available data from the National Income and Product Accounts, the latest Input-Output Table with a...

Los sistemas impositivos no se adecuan en la práctica a las recomendaciones normativas de la teoría de la imposición óptima. Las dificultades son de dos tipos: una primera es de nivel informacional en cuanto al desconocimiento de los valores de los parámetros y elasticidades clave; otra es...

Actual tax systems do not follow the normative recommendations of yhe theory of optimal taxation. There are two reasons for this. Firstly, the informational difficulties of knowing or estimating all relevant elasticities and parameters. Secondly, the political complexities that would arise if a...