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La globalización y sus relaciones con la tributación, una constatación para América Latina y la OCDE

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  • Víctor Mauricio Castaneda Rodríguez

Abstract

En este artículo se revisan los principales retos que implica la globalización para los sistemas tributarios en el mundo y se propone un ejercicio econométrico que incluye a países de la OCDE y América Latina para identificar qué impuestos se han afectado. Se acude al índice de globalización de Dreher por ser una medición más acorde con la naturaleza multidimensional del fenómeno. Se encuentra que la recaudación de los impuestos sobre la renta personal y el comercio internacional se asocian negativamente con el avance de la globalización, pero no ocurre así con los impuestos a la renta empresarial, al consumo o al capital, ni con la presión tributaria. ***** This paper considers the main challenges of globalization on tax systems and presents an econometric exercise that takes into account OECD and Latin American countries aiming at identifying which taxes have been particularly affected. We use the KOF index because it is a multidimensional measurement of globalization. Our findings suggest that revenue for taxes on personal income and international trade are related (negatively) to globalization; on the other hand, tax burden and taxes on corporate income, consumption and capital are not.

Suggested Citation

  • Víctor Mauricio Castaneda Rodríguez, 2016. "La globalización y sus relaciones con la tributación, una constatación para América Latina y la OCDE," Revista Cuadernos de Economia, Universidad Nacional de Colombia, FCE, CID, vol. 35(68), pages 379-406, January.
    • Handle: RePEc:col:000093:014171
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    References listed on IDEAS

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    More about this item

    Keywords

    globalización; tributación; competencia tributaria; precios detransferencia;
    All these keywords.

    JEL classification:

    • F62 - International Economics - - Economic Impacts of Globalization - - - Macroeconomic Impacts
    • F68 - International Economics - - Economic Impacts of Globalization - - - Policy
    • H0 - Public Economics - - General
    • H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods

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