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Is a tax cut on cultural goods consumption actually desirable? A microsimulation analysis applied to Spain [Recurs electrònic] / Juan Prieto-Rodríguez, Desiderio Romero-Jordán and José Felix Sanz-Sanz
Descripción: 27 p. : digital, fitxer PDF (1,29 Mb) En: Fiscal studies Vol.26, no.4 (2005), p. 549-575Resumen: Proposals for tax cuts on cultural goods represent an ongoing debate in cultural policy. The main aim of this paper is to shed some light on this debate using microsimulation tools. First, we have estimated an Almost Ideal Demand System for 19 different groups of goods, including cultural goods. Expenditure and price elasticities have been obtained from this model. Using this information, three alternative cuts in the VAT rate on cultural goods have been microsimulated and evaluated in terms of revenue and welfare. These types of fiscal reforms will lead to welfare and efficiency gains that can be described as regressive. (Font: Autor)| Tipo de ítem | Biblioteca actual | Colección | Signatura topográfica | URL | Estado | Fecha de vencimiento | Código de barras | |
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e-Artículo
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Centre d' Informació i Documentació del CERC Repositori digital | General | E170301 | Accés al document | Disponible (Accés restringit) |
Abstract -- I. Introduction -- II. Taxation of cultural goods in Spain: current situation and simulated reforms -- III. A complete demand system: data ans estimation process -- IV. Demand system estimation -- V. Microsimulated distributive and welfare results -- VI. Final conclusions -- Appendix. Measurement of the distributive and welfare impact: metrics -- References
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