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A General Equilibrium Analysis of the 1986 Tax Reform in Spain

Timothy Kehoe, University of Minnesota
Antonio Manresa, Universitat de Barcelona
Pedro Noyola, Universitat Autonoma de Barcelona
Clemente Polo, Universitat Autonoma de Barcelona
Ferran Sancho, Universitat Autonoma de Barcelona

Abstract

Spain's entry into the EEC supposed a profound economy-wide tax reform. Elimination of old turnover taxes and introduction of the new value-added tax, among others. An applied general equilibrium approach is used to study this far reaching tax reform.

Suggested Citation

Timothy Kehoe, Antonio Manresa, Pedro Noyola, Clemente Polo, and Ferran Sancho. "A General Equilibrium Analysis of the 1986 Tax Reform in Spain" European Economic Review 32.2-3 (1988): 334-342.