El proceso de apertura comercial en Argentina y su relación con los ingresos fiscales

Natalia Porto, Noelia Garbero and Fernando Bazán

CEFIP, Working Papers from CEFIP, Universidad Nacional de La Plata

Abstract: The aim of this paper is to evaluate the effects of trade liberalization on tax revenues in Argentina between 1980 and 2008. Both theoretical and empirical literature studies the determinants of fiscal performance and the substitution –or not- between different sources of public revenues. The various specifications of the estimated models predict that trade liberalization brings higher pressure of all kind of taxes and lower inflation tax. There is no evidence of substitution between the sources of public revenues. Adding variables related to the economic and political background, and widening the period of analysis are instruments needed to validate these results.

JEL-codes: F13 H20 (search for similar items in EconPapers)
Pages: 34 pages
Date: 2011-06
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Persistent link: https://EconPapers.repec.org/RePEc:akh:wcefip:005

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