| 000 | 02258nam a2200361 c 4500 | ||
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| 999 |
_c146572 _d146572 |
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| 003 | ES-MaIEF | ||
| 005 | 20221017152601.0 | ||
| 007 | ta | ||
| 008 | 171022s2020 fr |||||o|||| 00| 0 eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 100 | 1 |
_aSimon, Hannah _970050 |
|
| 245 | 1 | 0 |
_aWhat drives consumption tax revenues? _helectrónico _bdisentangling policy and macroeconomic drivers _c by Hannah Simon & Michelle Harding |
| 260 |
_a[Paris] _bOECD _c[2020] |
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| 300 |
_a57 p. _bgráf. |
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| 490 | 0 |
_aOECD Taxation Working Papers _v47 |
|
| 500 | _aDisponible en formato electrónico en el Repositorio de la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 504 | _aBibliografía. | ||
| 520 | _aThis paper decomposes consumption tax revenues in OECD countries into the implicit tax rate (ITR) and consumption relative to GDP, to identify how economic downturns affect consumption tax revenues. It further considers the impact of changes in VAT efficiency and VAT rates on ITRs. The analysis finds that the observed stability in consumption tax revenues results from offsetting changes in the ITRs and in consumption as a share of GDP, arising from both macroeconomic changes and intentional policy changes. During the economic crisis in 2007-2009, lasting changes in consumption patterns, notably increases in government spending and in private consumption of necessity goods, adversely affected the efficiency of VAT systems. These changes have not since been reversed, suggesting that consumption tax revenues are now less robust to economic shocks. Broadening the VAT base and narrowing the scope of reduced rates can help to stabilise consumption tax revenues during economic downturns. | ||
| 650 | 4 |
_aIMPUESTO SOBRE EL CONSUMO _946322 |
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| 650 | 4 |
_aINGRESOS FISCALES _947378 |
|
| 650 | 4 |
_aMACROECONOMIA _947661 |
|
| 650 | 4 |
_aPRODUCTO INTERIOR BRUTO _948149 |
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| 650 | 4 |
_aTIPOS DE GRAVAMEN _948570 |
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| 650 | 4 |
_aCONSUMO _940658 |
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| 650 | 4 |
_aIMPUESTO SOBRE EL VALOR AÑADIDO _950141 |
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| 650 | 4 |
_aECONOMETRIA _942924 |
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| 650 | 4 |
_aRECESIONES ECONOMICAS _948198 |
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| 650 | 4 |
_aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO _947856 |
|
| 700 | 1 |
_aHarding, Michelle _970048 |
|
| 856 | 4 | 0 | _uhttps://doi.org/10.1787/94ed8187-en |
| 942 | _cRE | ||