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Efectos macroeconómicos asociados a cambios en la tasa marginal impositiva


  • Iván Alejandro Durán Díaz

    (Western Michigan University)

  • Andrés Ramírez Hassan

    () (Universidad EAFIT)


In this paper is analyzed the macroeconomic effects associated with increases in the capital tax rate and labor tax rate under a Neoclassical model with elastic labor supply and positive externalities due to government's spending. It is found that these policies reduce the production, the investment and the labor supply; however, the effects over the consumption are different. It is concluded that tax reforms based on labor income is more contractive that tax reforms based on capital income

Suggested Citation

  • Iván Alejandro Durán Díaz & Andrés Ramírez Hassan, 2007. "Efectos macroeconómicos asociados a cambios en la tasa marginal impositiva," Revista de Administración, Finanzas y Economía (Journal of Management, Finance and Economics), Tecnológico de Monterrey, Campus Ciudad de México, vol. 1(1), pages 22-44.
  • Handle: RePEc:ega:rafega:200702

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    Tasa marginal impositiva; modelos estocásticos; simulación;

    JEL classification:

    • C61 - Mathematical and Quantitative Methods - - Mathematical Methods; Programming Models; Mathematical and Simulation Modeling - - - Optimization Techniques; Programming Models; Dynamic Analysis
    • E13 - Macroeconomics and Monetary Economics - - General Aggregative Models - - - Neoclassical
    • E17 - Macroeconomics and Monetary Economics - - General Aggregative Models - - - Forecasting and Simulation: Models and Applications


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