المستودع الأكاديمي جامعة المدينة

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

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dc.creator Sancho, Ferrán
dc.date 2007-10-29T17:30:51Z
dc.date 2007-10-29T17:30:51Z
dc.date 2007-10-15
dc.date.accessioned 2017-01-31T00:57:39Z
dc.date.available 2017-01-31T00:57:39Z
dc.identifier http://hdl.handle.net/10261/1682
dc.identifier.uri http://dspace.mediu.edu.my:8181/xmlui/handle/10261/1682
dc.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.
dc.description Support from research projects SEJ2006-712 and SGR2005-712 is also gratefully acknowledged.
dc.language eng
dc.relation UFAE and IAE Working Papers
dc.relation 716.07
dc.rights openAccess
dc.subject Tax load
dc.subject Fiscal cost
dc.subject Indirect taxation decomposition
dc.title The Total Fiscal Cost of Indirect Taxation: an Approximation Using Catalonia's Recent Input-output Table
dc.type Documento de trabajo


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