Effective and potential tax effort in Argentina
Th e aim of this paper is to estimate the potential tax eff ort, which allows to infer if the tax eff ort observed in Argentina is on a sustainable path. Cross-section econometric estimates are made from a sample of 178 countries with data among a set of explanatory variab...
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| Autores Principales: | , , |
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| Formato: | Online |
| Idioma: | spa |
| Publicado: |
EdiUNS
2018
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| Acceso en línea: | https://revistas.uns.edu.ar/ee/article/view/1370 |
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| Sumario: | Th e aim of this paper is to estimate the potential tax eff ort, which allows to infer if the tax eff ort observed in Argentina is on a sustainable path. Cross-section econometric estimates are made from a sample of 178 countries with data among a set of explanatory variables of tax eff ort for the year 2015. Although there are no normative models that suggest an optimal level of tax eff ort, there is a broad empirical treatment in the literature. Th e econometric results show that in Argentina the eff ective tax eff ort would be considerably above the potential tax eff ort, casting doubt on the temporary sustainability of the tax policy. |
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