La situación tributaria en América Latina: raíces y hechos estilizados

Juan C. Gómez Sabaíni () and Dalmiro Morán ()

Revista Cuadernos de Economia, 2016, vol. 35, issue Especial 67, 1-37

Abstract: Este documento identifica los hechos estilizados que han caracterizado los sistemas tributarios de América Latina a lo largo de los últimos dos decenios. A pesar de la heterogeneidad entre países, la carga tributaria ha aumentado en casi todos los casos; y la estructura tributaria, en promedio, se ha venido concentrando en el impuesto al valor agregado y el impuesto a la renta. La ampliación, en anos recientes, de los objetivos de la política tributaria más allá de lo meramente fiscal ha llevado a los autores a plantear nuevos lineamientos de reforma tributaria en los países de la región. ***** This paper identifies the stylized facts that have characterized Latin American tax systems over the past two decades. Despite the heterogeneity among countries, the tax burden has increased in almost all cases, and the tax structure has, on average, become more concentrated mainly in Value Added Tax and the Income Tax. As the goals of tax policy expand beyond the merely fiscal in recent years, it is becoming increasingly important to establish new guidelines for tax reform in the countries of the region.

Keywords: política tributaria; reforma tributaria; IVA; impuesto a la renta; América Latina (search for similar items in EconPapers)
JEL-codes: H2 H20 H24 H25 (search for similar items in EconPapers)
Date: 2016
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
http://www.fce.unal.edu.co/media/files/documentos/ ... inales/v35n67a02.pdf

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:col:000093:013973

Access Statistics for this article

More articles in Revista Cuadernos de Economia from Universidad Nacional de Colombia, FCE, CID Contact information at EDIRC.
Bibliographic data for series maintained by Facultad de Ciencias Economicas Unal ().