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Regímenes tributarios especiales en la región andina: Implicancias de políticas de comercio y tributarias para la integración regional

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  • Peter D. Byrne
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    Abstract

    Regímenes tributarios especiales destinados a promover el desarrollo económico han sido parte del panorama de América Latina por mucho años. En la mayoría de los países, los regímenes especiales han producido resultados limitados, con un costo sustancial al erario del Estado. Sin embargo, esos regímenes tributarios subsisten. Parte de la explicación, sin duda, es la percepción que los regímenes especiales han promovido la inversión en lugares como Costa Rica e Irlanda. Virtualmente todo país busca inversión extranjera directa como medio de promover el desarrollo económico. Este trabajo discutirá en primer lugar la cuestión de política tributaria, incluyendo las implicancias para la inversión extranjera, temas relacionados que posiblemente se presenten dentro del contexto del ALCA, y un resumen de consideraciones de de política tributaria sobre los incentivos tributarios.

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    File URL: http://idbdocs.iadb.org/wsdocs/getdocument.aspx?docnum=635154
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    Bibliographic Info

    Paper provided by Inter-American Development Bank in its series IDB Publications with number 4378.

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    Date of creation: Mar 2003
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    Handle: RePEc:idb:brikps:4378

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    Related research

    Keywords: Integración y comercio; Integración y comercio :: Globalización e integración regional; Economía :: Política fiscal;

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