Presión tributaria sectorial e incidencia

Abstract

The paper deals with the measurement of the cost arising from the direct and indirect taxes born by the "paying sector" in the short run. In the concept of "paying sector" the economic agents linked to the market of goods on which the indirect tax is levied –producers, consumers and the owners of the factors assigned to the "paying sector" –are included. The framework of the analysis is the partial equilibrium approach to measure the tax incidence in terms of the tax revenue, the effective tax rate and the price elasticity of supply and demand for the levied goods.