Zergen eragin ekonomikoa Euskal Autonomia Erkidegoan (1990/91 urtean)

Javier Martínez López and Aitziber Zurutuza
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Javier Martínez López: Universidad del Pais Vasco (UPV-EHU)
Aitziber Zurutuza: Universidad del Pais Vasco (UPV-EHU)

EKONOMIAZ. Revista vasca de Economía, 2001, vol. 46, issue 01, 284-303

Abstract: This article estimates how the tax burden borne by families in the Basque Autonomous Community (BAC) was distributed in 1990. Such a study has never before been carried out in the BAC, and our aim is to fill the gap which exists in this area. Results for the indices of progressiveness and redistribution used (Gini, Kakwani, Suits -Smolensky) indicate that personal income tax is progressive, indirect taxes (VAT and special taxes) are regressive, and social security contributions are quasi-proportional. If the tax system used is considered as a whole, these indices suggest that the capacity for redistribution of taxes in the BAC in 1990 was quite limited, and that inequality of income was favoured. However these results must be interpreted cautiously, bearing in mind the transfer hypotheses used.

Keywords: tributación; carga fiscal; politica fiscal; impuestos (search for similar items in EconPapers)
JEL-codes: D3 H3 (search for similar items in EconPapers)
Date: 2001
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