The rate of surplus value and the structure of the tax system
The objective of this work is twofold. First, it aims to establish procedures for approximating the rate of surplus value using disaggregated data published by statistical agencies. Second, and perhaps more importantly, it highlights that the dynamics of the rate of surplus value should be regarded...
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| Tipo de recurso: | artículo |
| Fecha de publicación: | 2023 |
| País: | España |
| Institución: | Universitat Autònoma de Barcelona |
| Repositorio: | Dipòsit Digital de Documents de la UAB |
| Idioma: | inglés |
| OAI Identifier: | oai:ddd.uab.cat:315671 |
| Acceso en línea: | https://ddd.uab.cat/record/315671 |
| Access Level: | acceso abierto |
| Palabra clave: | The rate of surplus value Social Accounting Matrix Taxation and consumption Policy indicators |
| Sumario: | The objective of this work is twofold. First, it aims to establish procedures for approximating the rate of surplus value using disaggregated data published by statistical agencies. Second, and perhaps more importantly, it highlights that the dynamics of the rate of surplus value should be regarded as a preferred indicator for assessing the effects of public policies, particularly taxation. This is because not all taxes impact the rate equally. To illustrate the potential of this analytical approach, we employ recent data from Spain, organized in a Social Accounting Matrix (SAM). |
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