Estructura impositiva y capacidad recaudatoria en España: Un análisis comparado con la UE

Pablo Hernández de Cos and David López Rodríguez ()
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David López Rodríguez: Banco de España
Authors registered in the RePEc Author Service: David Lopez-Rodriguez ()

No 1406, Occasional Papers from Banco de España

Abstract: This paper describes the revenue-raising capacity and structure of the Spanish tax system, in comparison with the economies of the European Union. Spain stands out for the low weight of its tax revenues in GDP relative to the EU27 average. This lower weight of tax revenue is mainly a consequence of indirect taxes (VAT, excise duties and environmental taxes). In fact, Spain has the lowest weight of consumption taxation in the European Union. As regards labour taxation, revenue raised as a proportion of GDP is similar to the EU27 average, although the weight of social security contributions in GDP, in particular those charged to employers, is higher. Spain also raises relatively more revenue from the taxation of capital, in particular from the taxation of wealth.

Keywords: fiscal pressure; tax structure; taxation in the EU. (search for similar items in EconPapers)
JEL-codes: E62 H20 H23 H24 H25 (search for similar items in EconPapers)
Pages: 45 pages
Date: 2014-10
New Economics Papers: this item is included in nep-acc and nep-mac
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:bde:opaper:1406

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