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Simulación De Reforma Al Impuesto A La Renta De Las Personas En Bolivia

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  • ROCABADO MEJÍA, Carlos

Abstract

Bolivia dispone actualmente de un régimen de imposición directa sobre la renta de las personas bastante flexible, ya que permite deducciones de hasta el 100% de la cuota resultante. Bajo determinados supuestos propondremos dos reformas, una respetando la neutralidad recaudatoria y otra manteniendo un tipo medio de 12,5%. Estas reformas mejorarían levemente la redistribución de la renta, basándose en la situación familiar de cada uno de los contribuyentes, y no perjudicarían a las rentas medias y bajas.

Suggested Citation

  • ROCABADO MEJÍA, Carlos, 2006. "Simulación De Reforma Al Impuesto A La Renta De Las Personas En Bolivia," Estudios Economicos de Desarrollo Internacional, Euro-American Association of Economic Development, vol. 6(2).
    • Handle: RePEc:eaa:eedein:v:6:y2006:i:6_9
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    File URL: http://www.usc.es/economet/reviews/eedi624.pdf
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    Citations

    Blog mentions

    As found by EconAcademics.org, the blog aggregator for Economics research:
    1. Artículos de acceso gratuito sobre desarrollo latinoamericano publicados en la revista EEDI de la Asociación Euro-Americana
      by Euro American Association EAAEDS in Asociación de Estudios Euro-Americanos: Desarrollo internacional de América, Europa y otras áreas on 2009-06-30 20:40:00
    2. 11. Economía Latinoamericana: Desarrollo económico en 2000-2008 y artículos EEDI-2006-2008. Entrada 11 Blog EEDI
      by MCG Blogs de Economía in Asociación de Estudios Euro-Americanos: Desarrollo internacional de América, Europa y otras áreas on 2009-09-12 08:56:00
    3. 38. Economía y Difusión Social (EDS): Asepelt y América
      by MCG Blogs de Economía in Asociación de Estudios Euro-Americanos: Desarrollo internacional de América, Europa y otras áreas on 2019-11-06 18:13:00

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    Cited by:

    1. Baja Daza, Gover & Fernández Tellería, Bernardo X. & Zavaleta Castellón, David, 2014. "Diminishing commodity prices and capital flight in a dutch disease and resource curse environment: The case of Bolivia," MPRA Paper 75702, University Library of Munich, Germany, revised Dec 2014.

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