The Total Fiscal Cost of Indirect Taxation: an Approximation Using Catalonia's Recent Input-output Table

Ferran Sancho

UFAE and IAE Working Papers from Unitat de Fonaments de l'Anàlisi Econòmica (UAB) and Institut d'Anàlisi Econòmica (CSIC)

Abstract: In this note we quantify to what extent indirect taxation influences and distorts prices. To do so we use the networked accounting structure of the most recent input-output table of Catalonia, an autonomous region of Spain, to model price formation. The role of indirect taxation is considered both from a classical value perspective and a more neoclassical flavoured one. We show that they would yield equivalent results under some basic premises. The neoclassical perspective, however, offers a bit more flexibility to distinguish among different tax figures and hence provide a clearer disaggregate picture of how an indirect tax ends up affecting, and by how much, the cost structure.

Keywords: tax load; fiscal cost; indirect taxation decomposition (search for similar items in EconPapers)
JEL-codes: C57 C81 D57 E37 (search for similar items in EconPapers)
Pages: 12
Date: 2007-10-15
New Economics Papers: this item is included in nep-mac and nep-pbe
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Persistent link: https://EconPapers.repec.org/RePEc:aub:autbar:716.07

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