Presión tributaria efectiva y potencial en Argentina

Effective and potential tax effort in Argentina

Marcelo Garriga, Walter Rosales () and Norberto Mangiacone ()

Estudios Economicos, 2018, vol. 035 (Nueva Serie), issue 71, 25-46

Abstract: The 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

Keywords: presión tributaria; estructura tributaria; política fiscal; tax effort; tax structure; fiscal policy (search for similar items in EconPapers)
JEL-codes: E62 H20 (search for similar items in EconPapers)
Date: 2018
References: Add references at CitEc
Citations:

Downloads: (external link)
http://revistas.uns.edu.ar/ee/article/view/1370/819 (application/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:uns:esteco:v:35:y:2018:i:71:p:25-46

Access Statistics for this article

More articles in Estudios Economicos from Universidad Nacional del Sur, Departamento de Economia Contact information at EDIRC.
Bibliographic data for series maintained by Nelly A. José () and ().