Efectos distributivos de la reforma 2010 del IVA en Españaotras propuestas alternativas
- Serrano Mancilla, Alfredo
- Oliva Pérez, Nicolás
ISSN: 1698-7616
Année de publication: 2011
Número: 19
Pages: 67-86
Type: Article
D'autres publications dans: Principios: estudios de economía política
Résumé
Different European Union countries, including Spain, are enforcing indirect tax reforms to increase public funds. These policies have effects on income distribution. In this paper, we analyze the VAT tax reform that was implemented in Spain in 2010 and led to an increase of the general and reduced VAT tax rates. Our analysis relies on the marginal reform framework in order to avoid the strong assumptions of optimal taxation theory. We estimate the Gini Net Income Elasticity (GNIE) to measure the marginal impact of an indirect tax reform on income distribution. This method will allow us to design new VAT tax structures that have positive impacts on income distribution and tax collection