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El esfuerzo fiscal en los países de América Latina y el Caribe

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  • Darío Alejandro Rossignolo

Abstract

En América Latina, la recaudación fiscal ha experimentado un crecimiento en los últimos quince anos; sin embargo, los niveles de desigualdad y pobreza imperantes llevan a preguntarse si los países pueden aumentar aún en mayor medida los ingresos tributarios, en función de poder financiar en forma genuina los niveles de gasto público necesarios para morigerarlos. Mediante la metodología de esfuerzo fiscal, en este artículo se presentan estimaciones que permiten concluir que los países con menor nivel de desarrollo están asociados a una menor capacidad de generación de recursos fiscales, y países con desarrollo medio o alto podrían incrementar su recaudación, pero por decisiones políticas e institucionales han determinado mantener tasas impositivas bajas.

Suggested Citation

  • Darío Alejandro Rossignolo, 2017. "El esfuerzo fiscal en los países de América Latina y el Caribe," Revista Finanzas y Politica Economica, Universidad Católica de Colombia, vol. 9(2), pages 215-247, June.
    • Handle: RePEc:col:000443:016368
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    References listed on IDEAS

    as
    1. Villela, Luiz Arruda & Barreix, Alberto Daniel & Roca, Jerónimo, 2006. "La equidad fiscal en los países andinos," IDB Publications (Books), Inter-American Development Bank, number 204, November.
    2. Agbeyegbe, Terence D. & Stotsky, Janet & WoldeMariam, Asegedech, 2006. "Trade liberalization, exchange rate changes, and tax revenue in Sub-Saharan Africa," Journal of Asian Economics, Elsevier, vol. 17(2), pages 261-284, April.
    3. Luiz Arruda Villela & Alberto Daniel Barreix & Jerónimo Roca, 2006. "La equidad fiscal en los países andinos," IDB Publications (Books), Inter-American Development Bank, number 5119, February.
    4. Alberto Daniel Barreix & Martín Bes & Jerónimo Roca, 2009. "Equidad Fiscal en Centroamérica, Panamá y República Dominicana," IDB Publications (Books), Inter-American Development Bank, number 71998, February.
    5. Barreix, Alberto Daniel & Bes, Martín & Roca, Jerónimo, 2009. "Equidad Fiscal en Centroamérica, Panamá y República Dominicana," IDB Publications (Books), Inter-American Development Bank, number 386, November.
    6. repec:idb:brikps:71998 is not listed on IDEAS
    7. repec:idb:brikps:5119 is not listed on IDEAS
    8. Aigner, Dennis & Lovell, C. A. Knox & Schmidt, Peter, 1977. "Formulation and estimation of stochastic frontier production function models," Journal of Econometrics, Elsevier, vol. 6(1), pages 21-37, July.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    características institucionales; esfuerzo fiscal; fronteraestocástica; recursos naturales.;
    All these keywords.

    JEL classification:

    • H3 - Public Economics - - Fiscal Policies and Behavior of Economic Agents
    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • H7 - Public Economics - - State and Local Government; Intergovernmental Relations
    • D2 - Microeconomics - - Production and Organizations

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