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Inclusión económica y tributación territorial: el caso de las exoneraciones altoandinas

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Abstract

Este estudio evalúa el impacto de las exoneraciones tributarias —establecidas en la Ley de Promoción de Actividades Productivas en Zonas Altoandinas, aprobada en el 2009— en las actividades económicas de estos lugares, así como en los ingresos y el nivel de pobreza de la población que, supuestamente, debería beneficiarse. Los autores no encuentran ningún impacto positivo de la exoneración en la actividad de las zonas altoandinas ni resultados positivos en el ingreso o los niveles de pobreza de la población beneficiada. Sobre la base de estos hallazgos, se analizan las razones que explican la ausencia del efecto esperado y se hacen recomendaciones de política.

Suggested Citation

  • Escobal, Javier & Armas, Carmen, 2018. "Inclusión económica y tributación territorial: el caso de las exoneraciones altoandinas," Documentos de Investigación dt86, Grupo de Análisis para el Desarrollo (GRADE).
    • Handle: RePEc:gad:doctra:dt86
    Note: Documentos de Investigación, 86
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    File URL: https://repositorio.grade.org.pe/bitstream/handle/20.500.12820/485/DI-86.pdf
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    More about this item

    Keywords

    Exoneración tributaria; Exenciones tributarias; Desarrollo regional; Economía regional; Región San Martín; Perú; Tax exemptions; Regional development; Regional economy; Region San Martin; Peru;
    All these keywords.

    JEL classification:

    • R1 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General Regional Economics
    • H2 - Public Economics - - Taxation, Subsidies, and Revenue

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