TY - JOUR 
A1 - Labeaga Azcona, José María
AU - López Nicolás, Ángel
T1 - Tax simulations for Spain with a flexible demand system
Y1 - 1993
UR - http://hdl.handle.net/10317/1192
AB - The final aim of this paper is to study the impact on welfare and revenue of changes in the Spanish indirect tax system: First, we estimate a complete flexible demand model on non durable goods exclusively, then we conduct a simulation exercise for two hypothetical reformd of VAT rates. The analysis is all done at micro level. It is desirable and, even necessary, if we want to know how demographic characteristics affect the behaviour of households and how taxes affect the welfare effects (progressive, regressive or neutral) of increase in VAT depend on good categories and type of households under consideration.
KW - Economía Aplicada
KW - Escasa frecuencia de compra
KW - Estimación de las variables instrumentales
KW - Impuestos indirectos
KW - Bienestar individual
KW - Infrequency of purchase
KW - Instrumental variable estimation
KW - Indirect taxes
KW - Individual welfare
LA - eng
PB - Universidad Pompeu Fabra. Departamento de Economía y Empresa
ER -