Autori: Labeaga, Jose Maria, Lopez, Angel
Titolo: A flexible demand system and vat simulations from Spanish microdata
Periodico: European University Institute of Badia Fiesolana (Fi). Department of Economics - Working papers
Anno: 1993 - Fascicolo: 10 - Pagina iniziale: 1 - Pagina finale: 54

The system of indirect taxation in Spain is undergoing major reforms in order to comply with European Community Harmonisation standards and also as a means of revenue adjustment for the Treasury. The availability of data on household budget surveys allows the estimation of an Almost Ideal Demand System with which we simulate the impact of two hypothetical tax reforms on the welfare of Spanish households, patterns of demand and tax revenue.




Testo completo: http://hdl.handle.net/1814/451

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