Anuncio de reforma tributaria en Ecuador: evidencia desde los impuestos ambientales
X-pedientes_Economicos, 2018, vol. 2, issue 2, 6-19
In Ecuador there have been several tax reforms with different objectives. The purpose of this document is to evaluate the impact of the 2011 environmental tax reform. This event allows us to measurethe impact of announcing the measure andof the implementationbecause of its exogenous to economic activity. The narrative approach of the fiscal policy literature is used to estimate the effect on prices and economic activity in the plastics sector. Theresults show that the announcement had a greater effect than the validity of the reform on the consumer and producer prices. However, no evidence is found in the supply and demand of the sector.
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