Use this identifier to quote or link this document: http://hdl.handle.net/2072/4812

The Total fiscal cost of indirect taxation: an approximation using Catalonia's recent input-output table
Ferran Pifarré, Sancho
Universitat Autònoma de Barcelona. Unitat de Fonaments de l'Anàlisi Econòmica; Institut d'Anàlisi Econòmica
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.
2007-12-12
Impostos -- Catalunya
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Working Paper
Working papers; 716.07
         

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