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...
Guardado en:
| Autores Principales: | , , |
|---|---|
| Formato: | Online |
| Idioma: | spa |
| Publicado: |
EdiUNS
2018
|
| Acceso en línea: | https://revistas.uns.edu.ar/ee/article/view/1370 |
| Etiquetas: |
Agregar Etiqueta
Sin Etiquetas, Sea el primero en etiquetar este registro!
|
| id |
oai:oai.revistas.uns.edu.ar:article-1370 |
|---|---|
| recordtype |
bda |
| spelling |
oai:oai.revistas.uns.edu.ar:article-13702021-07-23T13:40:04Z Effective and potential tax effort in Argentina Presión tributaria efectiva y potencial en Argentina Garriga, Marcelo Rosales, Walter Mangiacone, Norberto tax effort tax structure fiscal policy presión tributaria estructura tributaria política fiscal 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. El objetivo de este trabajo es estimar la presión tributaria potencial, que permita inferir si la presión tributaria observada en la Argentina está en un sendero sostenible en el tiempo. Se realizan estimaciones econométricas de corte transversal, para una muestra de 178 países con información de un conjunto de variables explicativas de la presión tributaria para el año 2015. Si bien no existen modelos normativos que sugieran un nivel de presión tributaria óptima, hay un amplio tratamiento empírico en la literatura. Los resultados econométricos muestran que en la Argentina la presión tributaria efectiva estaría considerablemente por arriba de su potencial, poniendo en duda la sostenibilidad temporal de la política impositiva. EdiUNS 2018-12-29 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf application/epub+zip https://revistas.uns.edu.ar/ee/article/view/1370 10.52292/j.estudecon.2018.1370 Estudios económicos; Vol 35 No 71 (2018); 25-46 Estudios económicos; Vol. 35 Núm. 71 (2018); 25-46 2525-1295 0425-368X spa https://revistas.uns.edu.ar/ee/article/view/1370/819 https://revistas.uns.edu.ar/ee/article/view/1370/820 |
| institution |
UNS |
| collection |
Biblioteca Digital Académica |
| building |
Biblioteca Central Biblioteca de Economía |
| bda_str |
Estudios Económicos |
| hierarchy_parent_id |
bda_ee |
| hierarchy_parent_title |
Estudios Económicos |
| hierarchy_top_id |
bda_str |
| hierarchy_top_title |
Biblioteca Digital Académica |
| first_indexed |
2018-08-22T17:39:27Z |
| last_indexed |
2018-08-22T17:39:27Z |
| language |
spa |
| format |
Online |
| author |
Garriga, Marcelo Rosales, Walter Mangiacone, Norberto |
| spellingShingle |
Garriga, Marcelo Rosales, Walter Mangiacone, Norberto Effective and potential tax effort in Argentina |
| author_facet |
Garriga, Marcelo Rosales, Walter Mangiacone, Norberto |
| author_sort |
Garriga, Marcelo |
| title |
Effective and potential tax effort in Argentina |
| title_short |
Effective and potential tax effort in Argentina |
| title_full |
Effective and potential tax effort in Argentina |
| title_fullStr |
Effective and potential tax effort in Argentina |
| title_full_unstemmed |
Effective and potential tax effort in Argentina |
| title_sort |
effective and potential tax effort in argentina |
| topic_facet |
tax effort tax structure fiscal policy presión tributaria estructura tributaria política fiscal |
| description |
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. |
| publisher |
EdiUNS |
| publishDate |
2018 |
| url |
https://revistas.uns.edu.ar/ee/article/view/1370 |
| _version_ |
1707674780257222656 |
| score |
12,540924 |