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Pérdidas de bienestar por imposición subóptima en los impuestos a las gasolinas en América Latina y el Caribe

Author

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  • Mariana Conte Grand
  • Alejandro Rasteletti

Abstract

Si bien casi todos los países cuentan con algún tipo de impuesto sobre las gasolinas, las tasas de imposición observadas suelen ser bajas en comparación con los niveles teóricamente óptimos. Este documento repasa la literatura sobre impuestos óptimos a las gasolinas. Por un lado, desarrolla en detalle la modelación de este tipo de impuestos, así como la teoría detrás del cálculo de las pérdidas de bienestar derivadas de no seguir la regla óptima. Una vez repasada la teoría, se recopilan las aplicaciones que hay sobre cálculos de impuestos óptimos a las gasolinas en Latinoamérica y, en base a los modelos conceptuales, se complementan los cálculos faltantes. Al llevar a cabo este enfoque, este trabajo permite que los hacedores de política en esta materia, puedan extrapolar este tipo de resultados a otros países solamente teniendo como datos elasticidades y unos pocos parámetros.

Suggested Citation

  • Mariana Conte Grand & Alejandro Rasteletti, 2021. "Pérdidas de bienestar por imposición subóptima en los impuestos a las gasolinas en América Latina y el Caribe," CEMA Working Papers: Serie Documentos de Trabajo. 821, Universidad del CEMA.
    • Handle: RePEc:cem:doctra:821
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    More about this item

    Keywords

    impuestos; gasolinas; imposición óptima; doble dividendo; Latinoamérica;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies

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