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http://dspace.mediu.edu.my:8181/xmlui/handle/10261/1682| Title: | The Total Fiscal Cost of Indirect Taxation: an Approximation Using Catalonia's Recent Input-output Table |
| Keywords: | Tax load Fiscal cost Indirect taxation decomposition |
| Description: | 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. Support from research projects SEJ2006-712 and SGR2005-712 is also gratefully acknowledged. |
| URI: | http://dspace.mediu.edu.my:8181/xmlui/handle/10261/1682 |
| Other Identifiers: | http://hdl.handle.net/10261/1682 |
| Appears in Collections: | Digital Csic |
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