Simulating the economic effect of taxes in the classroom
Autores: Hortas Rico, Miriam (Universidad Complutense de Madrid) | Sánchez Fuentes, Antonio Jesús (Universidad Complutense de Madrid)
Keywords: EEES, fiscalidad, incidencia impositiva, micro simuladores, Microsoft Excel®
In this paper we describe an innovative teaching experience to be implemented in the European Higher Education Area framework of introductory courses of Taxation. The aim of this experience is to provide students with a general overview of the basic notions of Taxation (tax incidence), as well as to introduce them to the use of computer tools (Microsoft Excel®) and novel approaches to its analysis (simulation). The paper describes the exercise proposed and the guidelines to be followed during the seminar. We also report some empirical evidence obtained after implementing this experience on a group of third grade students enrolled in the Degree of Economics at the Complutense University of Madrid.