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Armonización fiscal entre economías de diferente tamaño

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  • Gustavo Cabrera

    (Profesor del Departamento de Métodos cuantitativos. CUCEA-Universidad de Guadalajara.)

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    Abstract

    El presente trabajo analiza los efectos sobre el bienestar social a partir de la estructuración de una política que busca armonizar fiscalmente las tasas del IVA entre dos países de diferente tamaño integrados económicamente, y cuyos mercados de bienes tienen una estructura de competencia imperfecta. El modelo de equilibrio parcial propuesto muestra una mejora potencial cuando se armoniza las tasas del IVA -bajo un adecuado mecanismo de compensación-, de acuerdo con una media ponderada por el tamaño de las economías y partiendo de tasas de impuesto ya establecidas. Así mismo, muestra que la cooperación internacional es preferible a la competencia fiscal originada por diferenciales en dichas tasas de impuesto.

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    File URL: http://www.economia.uanl.mx/revistaensayos/xxii/2/Armonizacion_fiscal.pdf
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    Bibliographic Info

    Article provided by Universidad Autonoma de Nuevo Leon, Facultad de Economia in its journal Ensayos Revista de Economia.

    Volume (Year): XXII (2003)
    Issue (Month): 2 (November)
    Pages: 15-36

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    Handle: RePEc:ere:journl:v:xxii:y:2003:i:2:p:15-36

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