The rate of surplus value and the structure of the tax system

Ferran Sancho

Bulletin of Political Economy, 2023, vol. 17, issue 2, 195-212

Abstract: The objective of this work is twofold. First, it aims to establish procedures for approximating the rate of surplus value using disaggregated data published by statistical agencies. Second, and perhaps more importantly, it highlights that the dynamics of the rate of surplus value should be regarded as a preferred indicator for assessing the effects of public policies, particularly taxation. This is because not all taxes impact the rate equally. To illustrate the potential of this analytical approach, we employ recent data from Spain, organized in a Social Accounting Matrix SAM).

Keywords: The rate of surplus value; Social Accounting Matrix; Taxation and consumption; Policy indicators (search for similar items in EconPapers)
JEL-codes: B51 C54 H22 (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:awu:journl:v:17:y:2023:i:2:p:195-212

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