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La política tributaria en América Latina tras la crisis de la deuda externa: una revisión de sus determinantes

Author

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  • Víctor Mauricio Castaneda

Abstract

En este documento se analizan, desde la economía política, los determinantes quepueden explicar la dinámica de la estructura y el recaudo tributario, tomando comoreferencia el caso de América Latina y las reformas adoptadas parcialmentedespués de la crisis de la deuda externa para mostrar su pertinencia, dada la heterogeneidadque se encuentra al respecto entre países de la región. Finalmente,con el fin de constatar la importancia de los factores discutidos en términos cuantitativos,se presenta una revisión de trabajos empíricos, aunque concentrando laatención en aquellos que se ocupan de la estructura tributaria.

Suggested Citation

  • Víctor Mauricio Castaneda, 2012. "La política tributaria en América Latina tras la crisis de la deuda externa: una revisión de sus determinantes," Revista Cuadernos de Economia, Universidad Nacional de Colombia, FCE, CID, December.
    • Handle: RePEc:col:000093:010366
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    More about this item

    Keywords

    determinantes de la tributación; América Latina; economía políticade la tributación; trabajos empíricos sobre tributación.;
    All these keywords.

    JEL classification:

    • D78 - Microeconomics - - Analysis of Collective Decision-Making - - - Positive Analysis of Policy Formulation and Implementation
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H29 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other
    • O54 - Economic Development, Innovation, Technological Change, and Growth - - Economywide Country Studies - - - Latin America; Caribbean

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