Diferentes aproximaciones a la medición del exceso de gravamen
ISSN: 0210-9107
Year of publication: 2001
Issue: 87
Pages: 155-164
Type: Article
More publications in: Papeles de economía española
Abstract
The purpose of this paper is to set forth in detail the results obtained in a previous article in which we analysed the different approaches to assessment of the overburdening that has arisen in the area of indirect taxation on goods.These results underline the continuing errors of measurement resulting from the use of Slutsky and Marshall demand curves versus their Hicks counterpart, which provides the correct measurement.