The Price Effects of Indirect Taxation in the 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 Flores, Manuel Alejandro, Sancho, Ferran
Tipo de recurso: artículo
Fecha de publicación:2002
País:España
Institución:Universidad Loyola Andalucía
Repositorio:Brújula
OAI Identifier:oai:repositorio.uloyola.es:20.500.12412/3938
Acceso en línea:https://hdl.handle.net/20.500.12412/3938
Access Level:acceso abierto
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spelling The Price Effects of Indirect Taxation in the Regional Economy of AndalusiaCardenete Flores, Manuel AlejandroSancho, FerranThe 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.2002info:eu-repo/semantics/articlehttps://hdl.handle.net/20.500.12412/3938reponame:Brújulainstname:Universidad Loyola AndalucíaIngléshttp://creativecommons.org/licenses/by-nc-nd/4.0/info:eu-repo/semantics/openAccessoai:repositorio.uloyola.es:20.500.12412/39382026-06-24T12:48:37Z
dc.title.none.fl_str_mv The Price Effects of Indirect Taxation in the Regional Economy of Andalusia
title The Price Effects of Indirect Taxation in the Regional Economy of Andalusia
spellingShingle The Price Effects of Indirect Taxation in the Regional Economy of Andalusia
Cardenete Flores, Manuel Alejandro
title_short The Price Effects of Indirect Taxation in the Regional Economy of Andalusia
title_full The Price Effects of Indirect Taxation in the Regional Economy of Andalusia
title_fullStr The Price Effects of Indirect Taxation in the Regional Economy of Andalusia
title_full_unstemmed The Price Effects of Indirect Taxation in the Regional Economy of Andalusia
title_sort The Price Effects of Indirect Taxation in the Regional Economy of Andalusia
dc.creator.none.fl_str_mv Cardenete Flores, Manuel Alejandro
Sancho, Ferran
author Cardenete Flores, Manuel Alejandro
author_facet Cardenete Flores, Manuel Alejandro
Sancho, Ferran
author_role author
author2 Sancho, Ferran
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 2002
dc.type.none.fl_str_mv info:eu-repo/semantics/article
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dc.identifier.none.fl_str_mv https://hdl.handle.net/20.500.12412/3938
url https://hdl.handle.net/20.500.12412/3938
dc.language.none.fl_str_mv Inglés
language_invalid_str_mv Inglés
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rights_invalid_str_mv http://creativecommons.org/licenses/by-nc-nd/4.0/
eu_rights_str_mv openAccess
dc.source.none.fl_str_mv reponame:Brújula
instname:Universidad Loyola Andalucía
instname_str Universidad Loyola Andalucía
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