La incidencia de la imposición indirecta en un enfoque de equilibrio parcial

Abstract

The paper deals with the measurement of the economic effect of indirect taxation on domestic goods and commodities, in a partial equilibrium approach. After a diagrammatic analysis, the author develops algebraic expressions which allow for the measurement in terms of parameters such as price-elasticities of supply and demand, tax revenue, effective tax rates and physical volumes of production, exports and imports.