{"id":14035,"date":"2022-10-29T23:58:48","date_gmt":"2022-10-29T21:58:48","guid":{"rendered":"http:\/\/webecpol.esade.edu\/?post_type=publicaciones&#038;p=14035"},"modified":"2026-09-16T17:45:15","modified_gmt":"2026-09-16T15:45:15","slug":"efectes-heterogenis-i-de-contagi-dels-impostos-sobre-les-begudes-ensucrades","status":"publish","type":"publicaciones","link":"http:\/\/webecpol.esade.edu\/ca\/publicacions\/efectes-heterogenis-i-de-contagi-dels-impostos-sobre-les-begudes-ensucrades\/","title":{"rendered":"Efectes heterogenis i de contagi dels impostos sobre les begudes ensucrades"},"content":{"rendered":"<div class=\"page\" title=\"Page 1\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<p>En aquest treball avaluem l\u2019impost sobre les begudes ensucrades i edulcorades aprofitant el quasi-experiment natural d\u2019Espanya: el 2021 es va implantar un increment de l\u2019impost sobre el valor afegit a totes les regions d\u2019Espanya excepte en algunes que no tenen IVA. Aquestes regions ens serveixen com a grup de control i ofereixen una oportunitat \u00fanica en la literatura perqu\u00e8, a m\u00e9s, a difer\u00e8ncia de la majoria de treballs previs, que fan servir dades de vendes, utilitzem microdades d\u2019una rica enquesta de llars amb informaci\u00f3 de les seves despeses i les quantitats comprades. Trobem un trasllat de l\u2019impost als preus superior al 90% i una caiguda del consum de refrescos del 12% entre el ter\u00e7 de llars m\u00e9s pobres, especialment entre les que tenen menors d\u2019entre 5 i 16 anys. Com a novetat, trobem una reducci\u00f3 gaireb\u00e9 equivalent de la despesa en b\u00e9ns complementaris poc saludables entre les mateixes llars del primer ter\u00e7. Tanmateix, la resta de llars no van reaccionar a l\u2019impost reduint el consum de refrescos ni el de b\u00e9ns complementaris. Els nostres resultats mostren la import\u00e0ncia de tenir en compte l\u2019estructura de la llar, aix\u00ed com la resposta del consum de b\u00e9ns complementaris, a l\u2019hora d\u2019avaluar l\u2019efecte d\u2019aquest tipus d\u2019impostos en el consum.<\/p>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>En aquest treball avaluem l\u2019impost sobre les begudes ensucrades i edulcorades aprofitant el quasi-experiment natural d\u2019Espanya: el 2021 es va implantar un increment de l\u2019impost sobre el valor afegit a totes les regions d\u2019Espanya excepte en algunes que no tenen IVA. Aquestes regions ens serveixen com a grup de control i ofereixen una oportunitat \u00fanica [&hellip;]<\/p>\n","protected":false},"featured_media":10539,"template":"","acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Efectes heterogenis i de contagi dels impostos sobre les begudes ensucrades - Center for Economic Policy - EsadeEcPol<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"http:\/\/webecpol.esade.edu\/ca\/publicacions\/efectes-heterogenis-i-de-contagi-dels-impostos-sobre-les-begudes-ensucrades\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Efectes heterogenis i de contagi dels impostos sobre les begudes ensucrades - Center for Economic Policy - EsadeEcPol\" \/>\n<meta property=\"og:description\" content=\"En aquest treball avaluem l\u2019impost sobre les begudes ensucrades i edulcorades aprofitant el quasi-experiment natural d\u2019Espanya: el 2021 es va implantar un increment de l\u2019impost sobre el valor afegit a totes les regions d\u2019Espanya excepte en algunes que no tenen IVA. 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