Tax Buoyancy in Bolivia

Rolando Caballero ()
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Rolando Caballero: Escuela Militar de Ingenieria

Cuadernos de Investigación Económica Boliviana, 2017, vol. 2, issue 1, 1-29

Abstract: Taking advantage of the change of trend in 2006 in aggregate tax collection, as well as in the main taxes and their tax bases, this paper makes an evaluation of the effects of the new prevailing economic conditions as from implementation of the Economic Social Comunitarian Productive Model (MESCP, in Spanish) on tax collection in the period between 2006-First Quarter of 2017, compared to the results obtained from 1990 to 2005. The study is based on the quantification of tax buoyancy for both periods, for which impulse response functions, cointegration vectors and error correction mod-els are estimated. The results suggest that the buoyancies in the second period are largely attributed to the economic context resulting from application of the MESCP. In addition, the estimations show that the tax bases have a useful predictive content to determine the future behavior in the collection of these taxes.

Keywords: Tax buoyancy; Cointegration; Error Correction Model (search for similar items in EconPapers)
JEL-codes: E69 H11 (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:efp:journl:v:2:y:2017:i:1:p:1-29

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