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La política tributaria en América Latina tras la crisis de la deuda externa: una revisión de sus determinantes

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  • Víctor Mauricio Castañeda

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    Abstract

    En este documento se analizan, desde la economía política, los determinantes quepueden explicar la dinámica de la estructura y el recaudo tributario, tomando comoreferencia el caso de América Latina y las reformas adoptadas parcialmentedespués de la crisis de la deuda externa para mostrar su pertinencia, dada la heterogeneidadque se encuentra al respecto entre países de la región. Finalmente,con el fin de constatar la importancia de los factores discutidos en términos cuantitativos,se presenta una revisión de trabajos empíricos, aunque concentrando laatención en aquellos que se ocupan de la estructura tributaria.

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    File URL: http://www.fce.unal.edu.co/media/files/documentos/Cuadernos/58/v31n58a05.pdf
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    Bibliographic Info

    Article provided by UN - RCE - CID in its journal REVISTA CUADERNOS DE ECONOMÍA.

    Volume (Year): (2012)
    Issue (Month): ()
    Pages:

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    Handle: RePEc:col:000093:010366

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    Keywords: determinantes de la tributación; América Latina; economía políticade la tributación; trabajos empíricos sobre tributación.;

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