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Tributación y desarrollo en perspectiva

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  • Isidro Hernandez Rodríguez

    ()
    (Universidad Externado de Colombia)

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    Abstract

    La teoría económica predice una relación positiva y creciente entre recaudo tributario e ingreso nacional. La evidencia empírica de los países subdesarrollados muestra que el recaudo es inelástico al ingreso. El contraste entre la predicción teórica y la experiencia muestra, al menos para el mundo subdesarrollado, una anomalía que se debe explicar. Se ha intentado resolverla incluyendo en el modelo nuevos conceptos económicos, políticos, históricos e institucionales. El mismo desarrollo social ha dado luces y consentido la incorporación de esos conceptos en el acervo teórico. Pero en el estudio de la anomalía se ha pasado por alto la preferencia del Estado por la imposición. En la investigación teórica y empírica se supone que éste tiende a fijar la tarifa impositiva máxima o a extender la base gravable a todas las personas y todas las cosas. En el subdesarrollo, este supuesto se debe poner a prueba porque puede dar parte de la clave para explicar el comportamiento inelástico del recaudo tributario.

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    File URL: http://www.uexternado.edu.co/facecono/ecoinstitucional/workingpapers/ihernandez24.pdf
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    Bibliographic Info

    Article provided by Universidad Externado de Colombia - Facultad de Economía in its journal Revista de Economía Institucional.

    Volume (Year): 13 (2011)
    Issue (Month): 24 (January-June)
    Pages: 271-302

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    Handle: RePEc:rei:ecoins:v:13:y:2011:i:24:p:271-302

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    Related research

    Keywords: desarrollo; capacidad impositiva; sistema tributario; estructura tributaria; impuesto óptimo; ajuste y estabilización macroeconómica; crecimiento y Estado;

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    1. Mkandawire, Thandika, 2010. "On Tax Efforts and Colonial Heritage in Africa," Arbetsrapport 2010:10, Institute for Futures Studies.
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    13. Lawrence W. Kenny & Stanley L. Winer, 2001. "Tax Systems in the World - An Empirical Investigation into the Importance of Tax Bases, Collection Costs, and Political Regime," Carleton Economic Papers 01-03, Carleton University, Department of Economics.
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