Aportes para el estudio de la transición fiscal en Ecuador en el siglo XX

Atenea Castillo () and Reto Bertoni ()
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Atenea Castillo: Programa de Historia Económica y Social, Facultad de Ciencias Sociales, Universidad de la República
Reto Bertoni: Programa de Historia Económica y Social, Facultad de Ciencias Sociales, Universidad de la República

Documentos de trabajo from Programa de Historia Económica, FCS, Udelar

Abstract: Fiscal policy reflects in good measure the institutional arrangements in effect in a particular historical context, given that it defines where resources are spent and how the state obtains them. Whether on purpose, or through omission, tax and spending structures lead to redistributive dynamics that modify the market allocation of resources. In particular, fiscal pressure and the types of fiscal instruments through which government revenues are obtained have an impact on the levels of inequality in a country. In this sense, it is important to identify these instruments and how they evolve over time in order to discuss long run fiscal transitions. This article presents new evidence for Ecuador. Long run, homogeneous time series are estimated in order to analyze changes in the levels and structure of government revenues of this country. The article concludes by attempting to identify fiscal transitions over the course of the 20th century.

Keywords: Central Government; revenues; fiscal pressure; Ecuador; 20th century (search for similar items in EconPapers)
JEL-codes: H21 H61 N46 (search for similar items in EconPapers)
Pages: 25 pages
Date: 2019-10
New Economics Papers: this item is included in nep-his
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https://hdl.handle.net/20.500.12008/27089

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Persistent link: https://EconPapers.repec.org/RePEc:ude:doctra:57

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