Impacto Económico de una reducción del IRPF en Andalucía a través de un Modelo de Equilibrio General Aplicado

  1. M. Pilar Campoy-Muñoz 1
  2. M. Alejandro Cardenete 12
  3. M. Carmen Delgado 1
  1. 1 Universidad Loyola Andalucía
    info

    Universidad Loyola Andalucía

    Sevilla, España

    ROR https://ror.org/0075gfd51

  2. 2 Universidad Autónoma de Chile
    info

    Universidad Autónoma de Chile

    Temuco, Chile

    ROR https://ror.org/010r9dy59

Journal:
Revista de estudios regionales

ISSN: 0213-7585

Year of publication: 2017

Issue: 108

Pages: 79-99

Type: Article

DIALNET GOOGLE SCHOLAR lock_openOpen access editor

More publications in: Revista de estudios regionales

Abstract

The Great Recession triggered by the financial crisis has had a severe impact on economic growth and employment around the world and especially in Europe. The high and persistent levels of unemployment reached require structural reforms that need to be accompanied by growth and employment friendly fiscal policies.

Bibliographic References

  • ALESINA, A., ARDAGNA, S., PEROTTI, R. y SCHIANTARELLI F (2002): "Fiscal policy, profits, and investment", American Economic Review 92, 571-589.
  • ÁLVAREZ M. T. y CLEMENTE, P. (2014): "Reduce Employers' Social Security Contributions and Control Labor Fraud: Remedies for Spain's Ailing Economy?", Economic System Research, 26(2), 141-154.
  • ARROW, K. J. y DEBREU, G. (1954): "Existence of an Equilibrium for a Competitive Economy", Econometrica, 22(3), 265-290.
  • BALLARD, C. L., FULLERTON D., SHOVEN, J. B. y WHALLEY, J. (1985): A General Equilibrium Model for Tax Policy Evaluation, University Chicago Press, Chicago.
  • BASSANINI, A. y DUVAL, R. (2006): "Employment Patterns in OECD Countries: Reassessing the Role of Policies and Institutions". Society, Employment & Migration Working Papers, 35, OCDE..
  • BOVA, E. KOLERUS, C. y TAPSOBA, S. J. A. (2015): "A Fiscal Job? An Analysis of Fiscal Policy and the Labor Market", IZA Journal of Labor Policy 4(1), 1-13.
  • BROADIE, M. (1983): "OCTASOLV User's Guide", System Optimization Laboratory Technical Report, 83-9, Department of Operations Research, Stanford University.
  • CAMPOY, M. P., CARDENETE, M. A. y DELGADO, M. C. (2016): "Una estimación de la Matriz de Contabilidad Social para Andalucía 2010" mimeo.
  • CAMPOY, M. P., CARDENETE, M. A., DELGADO, M. C. y HEWINGS, G. D. (2016): "Effects of a reduction in employers' Social Security contributions: Evidence from Spain" Working Papers REAL 16-T-1 March.
  • CARDENETE, M. A. (2004): "Evaluación de una reducción de las cuotas empresariales a la Seguridad Social a nivel regional a través de un modelo de equilibrio general aplicado: el caso de Andalucía", Estudios de Economía Aplicada 22(1), 99-113.
  • CARDENETE M. A., GUERRA A. I. y SANCHO F. (2012): Applied General Equilibrium: An Introduction. Springer Texts in Business and Economics. Springer, Berlin.
  • CARDENETE, M. A. y MONICHE, L. (2001): "El Nuevo Marco Input-Output y la SAM de Andalucía para 1995", Cuadernos de Ciencias Económicas y Empresariales, 41, 13-31.
  • COMISIÓN EUROPEA (2013): "Study on the Impacts of Fiscal Devaluation", Taxation Papers 36, Luxemburgo.
  • CONSEJERÍA DE HACIENDA Y ADMINISTRACIÓN PÚBLICA DE LA JUNTA DE ANDALUCÍA (2016): http://www.juntadeandalucia.es/haciendayadministracionpublica/tributos/impuestos/cedidos/irpf.htm. Consultado 15/02/2016.
  • DE MOOIJ, R. y KEEN, M. (2013) Fiscal Devaluation' and Fiscal Consolidation: The VAT in Troubled Times, en A. Alesina y F. Giavazzi (eds.) Fiscal Policy after the Financial. Available at: http://www.nber.org/chapters/c12646.
  • DECOSTER A, LOUGHREY, J., O'DONOGHUE, C. y VERWERFT, D. (2011): "Microsimulation of Indirect Taxes", International Journal of Microsimulation 4(2), 41-56
  • DELL'ERBA S., KOLOSKOVA, K. y POPLAWSKI-RIBEIRO, M. (2014): "Medium-Term Fiscal Multipliers during Protracted Recessions", International Monetary Fund Working Paper 213, Washington, D. C.
  • EAVES, B. C. (1974): "Properly Labelled Simplexes", Studies in Optimization. MAA Studies in Mathematics, 10, pp. 71-93.
  • FMI (2014) Fiscal Monitor-Back to Work: How Fiscal Policy Can Help. International Monetary Fund, Washington, DC.
  • GALE, W. y SAMWICK, A. (2014): Effects of Income Tax Changes on Economic Growth, The Brookings Institution.
  • KEHOE T. J., POLO C. y SANCHO, F. (1995): "An Evaluation of the Performance of an Applied General Equilibrium Model of the Spanish Economy", Economic Theory 6(1), 115-41.
  • KRUEGER, A. B y MEYER, B. D. (2002) Labor supply effects of social insurance, en Handbook of Public Economics, A. Auerbach y Martin Feldstein (eds.), 2327-2392.
  • KUHN, H. W. y MCKINNON, J. G. (1975): "The Sandwich Method for Finding Fixed Market", Econometrica, 27, pp. 54-71.
  • MCKENZIE, L. W. (1959): "On the Existence of General Equilibrium for a Competitive Points", Technical Report, Dept. of Economics and Mathematics, Princeton University.
  • MERTENS, K. y RAVN, M. O. (2013): "The dynamic effects of personal and corporate income tax changes in the United States", The American Economic Review, 103(4), 1212-1247.
  • MONACELLI, T., PEROTTI, R. y TRIGARI, A. (2010): "Unemployment fiscal multipliers", Journal of Monetary Economics, 97(5), 531-553.
  • ORDÓÑEZ, C. y RIVAS, C. (2007): "Los tributos cedidos a las comunidades autónomas: Dinámica de la capacidad normativa en el periodo 1997-2006", Revista de estudios regionales, 78, 291-306.
  • OSWALD, A. J. (1982): "The Microeconomic Theory of the Trade Union", Economic Journal 92(367), 576-95.
  • SCARF, H. (1973): The Computation of Economic Equilibria, en colaboración con T. Hansen, New Haven, Yale Univ. Press.
  • SCARF, H. y SHOVEN J. B. (1984): Applied General Equilibrium Analysis, Cambridge Univ. Press, Cambridge.
  • SHOVEN J. B. (1976): "The Incidence and Efficiency Effects of Taxes on Income from Capital", Journal of Political Economy, 86(6), 1261-1284.
  • - (1977): Applying Fixed Point Algorithms to the Analysis of Tax Policies, C. B. García & S. Karamardian (eds.), New York, Academic Press.
  • SHOVEN, J. B. y WHALLEY, J. (1972): "A General Equilibrium Calculation of the Effects of Differential Taxation of Income from Capital in the U. S." Journal of Public Economics, 1, 281-321.
  • - (1992a) Canada-US Tax Comparisons, (eds.). A National Bureau of Economic Research Project Report, Univ. Chicago Press, Chicago and London.
  • - (1992b) Applying General Equilibrium, New York, Cambridge Univ. Press.
  • STONE, R. (1962): A Social Accounting Matrix for 1960. A Programme for Growth, Chapman and Hall Ltd. (Eds.), London.
  • TURRINI, A. (2013): "Fiscal Consolidation and Unemployment: Does EPL Matter? A look at EU countries", IZA Journal of Labor Policy, 2, 1-8
  • VAN DER LAAN, G. y TALMAN A. J. (1979): A Research Algorithm without an Artificial Level for Computing Fixed Points on Unbounded Regions, en H. O. Wallet Herdelberg (ed.), Functional Equations and Approximations of Fixed Points, Ed. Springer Verlag.
  • WALD, A. (1951): "On Some Systems of Equations of Mathematical Economics", Econometrica, 19(4), pp. 368-403.
  • WALRAS, L. (1874): Elementos de Economía Política Pura, Alianza Editorial, Madrid, (1987).
  • WHALLEY, J. (1975): "A General Equilibrium Assessment of the 1973 United Kingdom Tax Reform", Economica, 42, 139-161.
  • - (1977): "The United Kingdom System, 1968-1970: Some Fixed Point Indications of its Economic Impact", Econometrica, 45(8), 1837-1858
  • WOO, J., BOVA, E., KINDA, T. y ZHANG, Y. S. (2013): "Distributional consequences of Fiscal Consolidation and the Role of Fiscal Policy: What Do the Data Say?" IMF Working Paper 13/195.
Data source: Dialnet