The price effects of indirect taxation in a regional economy of Andalusia

The goal of this paper is to use a regional social accounting matrix (SAM) to empirically study the price burden of indirect taxes in the regional economy of Andalusia, Spain, a developing region located in the south of the Iberian peninsula. The methodology we use is that of the well-known input-ou...

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Autores: Cardenete, M. Alejandro, Sancho Pifarré, Ferran|||0000-0002-6200-116X
Tipo de recurso: artículo
Fecha de publicación:2002
País:España
Institución:Universitat Autònoma de Barcelona
Repositorio:Dipòsit Digital de Documents de la UAB
Idioma:inglés
OAI Identifier:oai:ddd.uab.cat:299072
Acceso en línea:https://ddd.uab.cat/record/299072
Access Level:acceso abierto
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spelling The price effects of indirect taxation in a regional economy of AndalusiaCardenete, M. AlejandroSancho Pifarré, Ferran|||0000-0002-6200-116XThe goal of this paper is to use a regional social accounting matrix (SAM) to empirically study the price burden of indirect taxes in the regional economy of Andalusia, Spain, a developing region located in the south of the Iberian peninsula. The methodology we use is that of the well-known input-output subset of a SAM model. Adopting this approach we are able to capture the existent structural interdependence among productive sectors and we are able to evaluate the implicit weights and price elasticities of the different indirect taxes, as well as indicators of consumer's welfare variations. The database used in the analysis is the SAMAND95 (Social Accounting Matrix of Andalusia, Spain, for 1995) developed by the authors. The main result of the paper is that taxes on labour use by firms carry the largest price burden of all indirect taxes, hence exerting a constraining role on the regions' competitiveness. 22002-01-0120022002-01-01Articlehttp://purl.org/coar/resource_type/c_6501VoRhttp://purl.org/coar/version/c_970fb48d4fbd8a85info:eu-repo/semantics/articleapplication/pdfhttps://ddd.uab.cat/record/299072reponame:Dipòsit Digital de Documents de la UABinstname:Universitat Autònoma de BarcelonaInglésengMinisterio de Ciencia y Tecnología https://doi.org/10.13039/501100006280 SEC2000-00390Agència de Gestió d'Ajuts Universitaris i de Recerca https://doi.org/10.13039/501100003030 2001/SGR-0164open accesshttp://purl.org/coar/access_right/c_abf2Aquest material està protegit per drets d'autor i/o drets afins. Podeu utilitzar aquest material en funció del que permet la legislació de drets d'autor i drets afins d'aplicació al vostre cas. Per a d'altres usos heu d'obtenir permís del(s) titular(s) de drets.https://rightsstatements.org/vocab/InC/1.0/info:eu-repo/semantics/openAccessoai:ddd.uab.cat:2990722026-06-06T12:50:31Z
dc.title.none.fl_str_mv The price effects of indirect taxation in a regional economy of Andalusia
title The price effects of indirect taxation in a regional economy of Andalusia
spellingShingle The price effects of indirect taxation in a regional economy of Andalusia
Cardenete, M. Alejandro
title_short The price effects of indirect taxation in a regional economy of Andalusia
title_full The price effects of indirect taxation in a regional economy of Andalusia
title_fullStr The price effects of indirect taxation in a regional economy of Andalusia
title_full_unstemmed The price effects of indirect taxation in a regional economy of Andalusia
title_sort The price effects of indirect taxation in a regional economy of Andalusia
dc.creator.none.fl_str_mv Cardenete, M. Alejandro
Sancho Pifarré, Ferran|||0000-0002-6200-116X
author Cardenete, M. Alejandro
author_facet Cardenete, M. Alejandro
Sancho Pifarré, Ferran|||0000-0002-6200-116X
author_role author
author2 Sancho Pifarré, Ferran|||0000-0002-6200-116X
author2_role author
description The goal of this paper is to use a regional social accounting matrix (SAM) to empirically study the price burden of indirect taxes in the regional economy of Andalusia, Spain, a developing region located in the south of the Iberian peninsula. The methodology we use is that of the well-known input-output subset of a SAM model. Adopting this approach we are able to capture the existent structural interdependence among productive sectors and we are able to evaluate the implicit weights and price elasticities of the different indirect taxes, as well as indicators of consumer's welfare variations. The database used in the analysis is the SAMAND95 (Social Accounting Matrix of Andalusia, Spain, for 1995) developed by the authors. The main result of the paper is that taxes on labour use by firms carry the largest price burden of all indirect taxes, hence exerting a constraining role on the regions' competitiveness.
publishDate 2002
dc.date.none.fl_str_mv 2
2002-01-01
2002
2002-01-01
dc.type.none.fl_str_mv Article
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dc.language.none.fl_str_mv Inglés
eng
language_invalid_str_mv Inglés
language eng
dc.relation.none.fl_str_mv Ministerio de Ciencia y Tecnología https://doi.org/10.13039/501100006280 SEC2000-00390
Agència de Gestió d'Ajuts Universitaris i de Recerca https://doi.org/10.13039/501100003030 2001/SGR-0164
dc.rights.none.fl_str_mv open access
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dc.rights.openaire.fl_str_mv info:eu-repo/semantics/openAccess
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eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.source.none.fl_str_mv reponame:Dipòsit Digital de Documents de la UAB
instname:Universitat Autònoma de Barcelona
instname_str Universitat Autònoma de Barcelona
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