2026-04-13T06:41:09Zhttps://recercat.cat/oai/request

oai:recercat.cat:2072/4228152024-10-29T15:23:49Zcom_2072_98col_2072_378197

00925njm 22002777a 4500 dc Serrano Mancilla, Alfredo author Universitat Autònoma de Barcelona. Departament d'Economia Aplicada author 2006 The VAT is the most revenue tax in the Spanish economy in the year 2000. The aim of this research is to develop an analysis dissintegrated of the distributional effect of the current VAT in Spain, that is to say, this paper assesses the capacity of redistribution of the tax treatment of each expenditure category. It proposes different approaches for the analysis of the redistributive impact differential of each expenditure concept, and it desires to advocate the method of total decomposition of isolated contribution to the global distributional effect of the VAT. In this sense, this study shows the possibilities to identify the guidelines for possible fiscal adjustments of the Value Added Tax to contribute positively to the objectives of social justice, and its respective consequences on the population's welfare. Impostos sobre el valor afegit Espanya Renda Distribució Espanya Impacto redistributivo desagregado del IVA actual en España : posibles vías de reforma