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Armonización fiscal entre economías de diferente tamaño

Author

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  • Gustavo Cabrera

    (Profesor del Departamento de Métodos cuantitativos. CUCEA-Universidad de Guadalajara.)

Abstract

El presente trabajo analiza los efectos sobre el bienestar social a partir de la estructuración de una política que busca armonizar fiscalmente las tasas del IVA entre dos países de diferente tamaño integrados económicamente, y cuyos mercados de bienes tienen una estructura de competencia imperfecta. El modelo de equilibrio parcial propuesto muestra una mejora potencial cuando se armoniza las tasas del IVA -bajo un adecuado mecanismo de compensación-, de acuerdo con una media ponderada por el tamaño de las economías y partiendo de tasas de impuesto ya establecidas. Así mismo, muestra que la cooperación internacional es preferible a la competencia fiscal originada por diferenciales en dichas tasas de impuesto.

Suggested Citation

  • Gustavo Cabrera, 2003. "Armonización fiscal entre economías de diferente tamaño," Ensayos Revista de Economia, Universidad Autonoma de Nuevo Leon, Facultad de Economia, vol. 0(2), pages 15-36, November.
  • Handle: RePEc:ere:journl:v:xxii:y:2003:i:2:p:15-36
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