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Panorama Fiscal de América Latina y el Caribe 2015: dilemas y espacios de políticas

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Abstract

El Panorama Fiscal de América Latina y el Caribe 2015 presenta un panorama actualizado sobre el gasto público, el impacto fiscal de los recursos naturales no renovables, los efectos redistributivos de la política fiscal y las reformas tributarias recientes en América Latina y el Caribe. El documento, organizado en 3 capítulos, examina los niveles de deuda pública, constatando que se han reducido en América Latina pero se han elevados en el Caribe. Establece que, en general, existe espacio fiscal para aplicar políticas contracíclicas y potenciar el desarrollo productivo y que se debe modernizar el manejo fiscal de los recursos naturales no renovables. Explica que la incidencia de la política fiscal sobre la distribución del ingreso disponible es muy limitada y que en un entorno macroeconómico volátil, las reformas tributarias deben apuntar a fortalecer el impuesto sobre la renta.

Suggested Citation

  • -, 2015. "Panorama Fiscal de América Latina y el Caribe 2015: dilemas y espacios de políticas," Libros y Documentos Institucionales, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), number 37747 edited by Cepal, March.
    • Handle: RePEc:ecr:col016:37747
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    File URL: http://repositorio.cepal.org/handle/11362/37747
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