El impuesto sobre las ventas minoristas de determinados hidrocarburos como instrumento de financiación de las Comunidades Autónomas

  1. Romero Jordán, Desiderio 3
  2. Álvarez García, Santiago 1
  3. Jorge García-Inés, Marta 2
  1. 1 Universidad de Oviedo
    info

    Universidad de Oviedo

    Oviedo, España

    ROR https://ror.org/006gksa02

  2. 2 Universidad de León
    info

    Universidad de León

    León, España

    ROR https://ror.org/02tzt0b78

  3. 3 Universidad Rey Juan Carlos
    info

    Universidad Rey Juan Carlos

    Madrid, España

    ROR https://ror.org/01v5cv687

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Journal:
Revista de estudios regionales

ISSN: 0213-7585

Year of publication: 2007

Issue Title: Modelos de financiación autonómica y financiación de los servicios básicos: Educación, Sanidad y Servicios Sociales

Issue: 78

Pages: 353-364

Type: Article

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More publications in: Revista de estudios regionales

Abstract

The Council of Financial and Fiscal Policy proposed in 2005 to duplicate the ceiling of the regional rate of the retail tax on fuel from 2,4 to 4,8 cents of euro by liter. This tax increase was earmarked to cover the expenditures of the national health service in the regions of Spain. This paper evaluates the impact on tax revenue and the distributional effects of the increase of retail tax on fuel Spanish regions using microsimulation procedures. The results indicate that the tax reform increases the joint revenue collection of VAT and excise duties by 1,90%, although there are substantial differences between regions. Moreover, the tax reform increases only slightly inequality of the distribution of expenditure and decreases progressivity of fuel tax both in the country as a whole and in the regions.

Data source: Dialnet