IDEAS home Printed from https://ideas.repec.org/a/alp/revaef/06-05.html
   My bibliography  Save this article

Impuesto a la riqueza en épocas de la COVID-19: El caso peruano

Author

Listed:
  • Renzo Vidal Caycho
  • Julio Eduardo Yarasca Moscol

Abstract

La política económica del gobierno peruano es llegar a contener el desastre económico ocasionado por la COVID-19. Con la finalidad de reactivar rápidamente la economía, el gobierno adopta algunas medidas y otras aún continúan en evaluación, como por ejemplo, la imposición de un tributo a las riquezas o llamado “impuesto solidario” a las personas con mayores ingresos anuales que permita mayor recaudación tributaria y así sostener el gasto público en los próximos trimestres. Con un nivel de desempleo que marca un récord de 25% entre febrero y abril del 2020, ¿cómo impacta dicha medida al consumo de los peruanos? Se analiza cuál es el efecto a dicha población mostrándose para ello el perfil del poblador peruano y que´ tan susceptible podría ser su propensión marginal al consumir tras la variación de sus ingresos.

Suggested Citation

  • Renzo Vidal Caycho & Julio Eduardo Yarasca Moscol, 2021. "Impuesto a la riqueza en épocas de la COVID-19: El caso peruano," Revista de Análisis Económico y Financiero, Universidad de San Martín de Porres, vol. 4(01), pages 31-39.
  • Handle: RePEc:alp:revaef:06-05
    as

    Download full text from publisher

    File URL: http://contabilidadyeconomiausmp.edu.pe/OJS2020/index.php/RAEF/article/view/32
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Gareth D. Myles, 2009. "Economic Growth and the Role of Taxation - Disaggregate Data," OECD Economics Department Working Papers 715, OECD Publishing.
    2. Facundo Alvaredo & Thomas Piketty & Emmanuel Saez & Lucas Chancel & Gabriel Zucman, 2018. "World Inequality Report 2018," PSE-Ecole d'économie de Paris (Postprint) halshs-01885458, HAL.
    3. Chang, Jih Y & Ram, Rati, 2000. "Level of Development, Rate of Economic Growth, and Income Inequality," Economic Development and Cultural Change, University of Chicago Press, vol. 48(4), pages 787-799, July.
    4. Renzo Vidal Caycho & Madeherick Bejarano Pacheco, 2018. "The impact of habits formation over social programs to reduce the poverty in Peru," Revista de Análisis Económico y Financiero, Universidad de San Martín de Porres, vol. 1(01), pages 11-23.
    5. Tanzi, Vito & Zee, Howell H., 2000. "Tax Policy for Emerging Markets: Developing Countries," National Tax Journal, National Tax Association;National Tax Journal, vol. 53(2), pages 299-322, June.
    6. Gareth D. Myles, 2009. "Economic Growth and the Role of Taxation-Theory," OECD Economics Department Working Papers 713, OECD Publishing.
    7. Jaramillo, Miguel & Sparrow, Bárbara, 2013. "La incidencia del gasto social y los impuestos en el Perú," Documentos de Investigación dt70, Grupo de Análisis para el Desarrollo (GRADE).
    8. Kristin J. Forbes, 2000. "A Reassessment of the Relationship between Inequality and Growth," American Economic Review, American Economic Association, vol. 90(4), pages 869-887, September.
    9. Gareth D. Myles, 2009. "Economic Growth and the Role of Taxation - Aggregate Data," OECD Economics Department Working Papers 714, OECD Publishing.
    10. Ramírez-Álvarez, José & Carrillo Maldonado, Paul, 2020. "Indicador de eficiencia recaudatoria del impuesto al valor agregado y del impuesto a la renta del Ecuador," Revista CEPAL, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), August.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Muinelo-Gallo, Leonel & Roca-Sagalés, Oriol, 2013. "Joint determinants of fiscal policy, income inequality and economic growth," Economic Modelling, Elsevier, vol. 30(C), pages 814-824.
    2. Teuta Balliu & Loreta Bebi, 2015. "Taxation and Government Expenditures in the Center of the Albanian Policy Debate," European Journal of Economics and Business Studies Articles, Revistia Research and Publishing, vol. 1, May - Aug.
    3. Åsa Johansson, 2016. "Public Finance, Economic Growth and Inequality: A Survey of the Evidence," OECD Economics Department Working Papers 1346, OECD Publishing.
    4. Aldieri, Luigi & Makkonen, Teemu & Paolo Vinci, Concetto, 2020. "Environmental knowledge spillovers and productivity: A patent analysis for large international firms in the energy, water and land resources fields," Resources Policy, Elsevier, vol. 69(C).
    5. Dackehag, Margareta & Hansson, Åsa, 2015. "Taxation of Dividend Income and Economic Growth: The Case of Europe," Working Paper Series 1081, Research Institute of Industrial Economics.
    6. Bart Capéau & André Decoster & Stijn Van Houtven, 2024. "Piecemeal Modeling of the Effects of Joint Direct and Indirect Tax Reforms," Public Finance Review, , vol. 52(1), pages 111-149, January.
    7. LEONIDA, Ionel, 2021. "An Attempt To Design A Fiscal Profile Of The Romanian Tax System," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", vol. 25(4), pages 88-98, December.
    8. Wolf, Rayan & Mohamed, Abdoulaye Aboubacari & Gomes, Fabrício Sepulveda & Gurgel, Angelo Costa & Teixeira, Erly c., 2021. "Impacts of a Tax Elimination on Consumption of Food and Agricultural Products in Brazil," 2021 Conference, August 17-31, 2021, Virtual 314958, International Association of Agricultural Economists.
    9. Jean-Marc Fournier & Åsa Johansson, 2016. "The Effect of the Size and the Mix of Public Spending on Growth and Inequality," OECD Economics Department Working Papers 1344, OECD Publishing.
    10. Jörg Paetzold & Markus Tiefenbacher, 2018. "Distributional and revenue effects of a tax shift from labor to property," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(5), pages 1215-1251, October.
    11. åsa Johansson & Christopher Heady & Jens Arnold & Bert Brys & Laura Vartia & Philip Spier, 2010. "Taxes and Firm Performance: Evidence from the OECD," Chapters, in: Iris Claus & Norman Gemmell & Michelle Harding & David White (ed.), Tax Reform in Open Economies, chapter 2, Edward Elgar Publishing.
    12. Nobuhiro Mizuno & Katsuyuki Naito & Ryosuke Okazawa, 2017. "Inequality, extractive institutions, and growth in nondemocratic regimes," Public Choice, Springer, vol. 170(1), pages 115-142, January.
    13. Piotr Ciżkowicz & Andrzej Rzońca, 2011. "Mechanizmy oddziaływania deficytu fiskalnego na wzrost gospodarki," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 10, pages 1-20.
    14. Luigi, Bernardi, 2011. "Economic crisis and taxation in Europe," MPRA Paper 31007, University Library of Munich, Germany.
    15. Leonel Muinelo‐Gallo & Ronald Miranda Lescano, 2022. "Redistribution and efficiency: An empirical analysis of the relevant trade‐offs of welfare state fiscal policies," Review of Development Economics, Wiley Blackwell, vol. 26(1), pages 562-586, February.
    16. Irena Szarowská, 2016. "Quality of Public Finance and Economic Growth in the Czech Republic," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 64(4), pages 1373-1381.
    17. Zhang, Lifeng & Ru, Yucong & Li, Jingkui, 2016. "Optimal tax structure and public expenditure composition in a simple model of endogenous growth," Economic Modelling, Elsevier, vol. 59(C), pages 352-360.
    18. Strohner, Ludwig & Thomas, Tobias, 2019. "Mehr Wachstum, Wohlstand und Beschäftigung: Ökonomische Effekte der Steuerreform 2020-23," Policy Notes 32, EcoAustria – Institute for Economic Research.
    19. Evgeny V. Balatsky & Natalia A. Ekimova, 2019. "Evaluating scenarios of a personal income tax reform in Russia," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 5(1), pages 6-22.
    20. Thomas, Tobias & Berger, Johannes & Graf, Nikolaus & Strohner, Ludwig, 2017. "Volkswirtschaftliche Effekte unterschiedlicher Abgabensenkungen in Österreich," Policy Notes 19, EcoAustria – Institute for Economic Research.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:alp:revaef:06-05. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Renzo Vidal C. (email available below). General contact details of provider: https://edirc.repec.org/data/fesmppe.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.