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Política fiscal óptima: el estado de la cuestión

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Author Info

  • Baltasar Manzano

    ()
    (Universidad de Vigo)

  • Jesús Ruiz

    ()
    (Universidad Complutense de Madrid)

Abstract

En este trabajo se presenta el estado actual de conocimiento del problema de la política fiscal óptima, así como hacia dónde se dirigen las líneas de investigación en este área. En particular se describen los principales resultados derivados de cómo un gobierno debería ejecutar la política fiscal óptima en una gran variedad de contextos. Destacamos que los resultados no son muy dispares entre los diferentes tipos de contextos y modelos, para una estructura de preferencias comúnmente utilizada, separable en el tiempo y homotética. Sin embargo, han surgido nuevas líneas de investigación que tratan por un lado, de obtener resultados más plausibles desde el punto de vista de la ejecución de la política fiscal en economías reales, y por otro lado, evitar los problemas de inconsistencia temporal e indeterminación de la política fiscal en un marco estocástico. (Copyright: Fundación SEPI)

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Bibliographic Info

Article provided by Fundación SEPI in its journal Investigaciones Economicas.

Volume (Year): 28 (2004)
Issue (Month): 1 (January)
Pages: 5-41

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Handle: RePEc:iec:inveco:v:28:y:2004:i:1:p:5-41

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Postal: Investigaciones Economicas Fundación SEPI Quintana, 2 (planta 3) 28008 Madrid Spain
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Related research

Keywords: Política fiscal óptima; equilibrio de Ramsey; restricción de implementabilidad; consistencia temporal;

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References

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Cited by:
  1. Hugo A. Macías Cardona & Luis Fernando Agudelo Henao & Mario Ricardo López Ramírez, 2008. "Los Métodos Para Medir La Evasión De Impuestos: Una Revisión," Observatorio de la Economía Latinoamericana, Grupo Eumed.net (Universidad de Málaga), issue 92, february.

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