Estimación de la recaudación del Impuesto sobre Transacciones Financierasel caso español

  1. Contreras Gómez, Carlos
  2. Contreras, Mónica
Revista:
Hacienda Pública Española / Review of Public Economics

ISSN: 0210-1173

Año de publicación: 2015

Número: 213

Páginas: 109-143

Tipo: Artículo

DOI: 10.7866/HPE-RPE.15.2.5 DIALNET GOOGLE SCHOLAR

Otras publicaciones en: Hacienda Pública Española / Review of Public Economics

Resumen

Diez Estados de la UE tienen previsto establecer un impuesto general y armonizado sobre las transacciones financieras (ITF). Este trabajo ofrece una estimación de la recaudación bruta anual esperada del ITF, en su diseño actual, para el caso español que se sitúa en el 0.66% del PIB, una cifra significativamente superior a la indicada por la Comisión Europea. Además, el trabajo sugiere un fuerte impacto del impuesto sobre la actividad en los mercados monetarios y en la actividad de trading. La metodología utilizada para calcular el impacto negativo del ITF sobre la base imponible es novedosa, ya que considera diversos aspectos de microestructura de mercado para cada instrumento financiero.

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Fuente de los datos: Dialnet