Evaluación regional del impuesto monofásico sobre las ventas minoristas de determinados hidrocarburos a través de matrices de contabilidad social

José Manuel Cansino (), Manuel Alejandro Cardenete and Rocío Román Collado ()
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José Manuel Cansino: Universidad de Sevilla, http://investigacion.us.es/sisius/sis_showpub.php?idpers=2521
Rocío Román Collado: Universidad de Sevilla, http://investigacion.us.es/sisius/sis_showpub.php?idpers=2542

No E2004/21, Economic Working Papers at Centro de Estudios Andaluces from Centro de Estudios Andaluces

Abstract: The goal of this paper is to study the collect impact and the effects on some fundamental variables of the new indirect tax on retailer sales of some fuels that has been implemented by the regional governments (Impuesto sobre las Ventas Minoristas de Determinados Hidrocarburos (IVMH)). The methodology we use is based on a price model applied to a regional social accounting matrix (SAM) where we introduce the new tax. The reason why the SAM model is used is because the new tax is contributing to the regional tax collection and so a model with a regional perspective was needed. The database used in the analysis is the SAMAND95 (Social Accounting Matrix of Andalusia, Spain, for 1995). The main results of the paper show that the IVMH has lightly inflationary effects on the consumer prices and lightly deflationary effects on the production prices. From the tax collect perspective, the tax reform produce an increase on the total tax receipt of the 0,057%.

Keywords: Indirect Tax; Tax on retailer sales of some fuels; Social Accounting Matrix; Price models; Applied General Equilibrium. (search for similar items in EconPapers)
JEL-codes: C68 D58 R13 R15 (search for similar items in EconPapers)
Pages: 32 pages
Date: 2004
New Economics Papers: this item is included in nep-geo
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (2)

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Journal Article: Evaluación regional del impuesto monofásico sobre las ventas minoristas de determinados hidrocarburos a través de matrices de contabilidad social (2006)
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Persistent link: https://EconPapers.repec.org/RePEc:cea:doctra:e2004_21

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