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Short and Long-term Tax Elasticities in Bolivia, 1990-2016. Elasticidades tributarias de corto y largo plazo en Bolivia, 1990-2016

Author

Listed:
  • Rolando Caballero Martínez

    (Universidad Nacional Autónoma de México. Centro de Estudios Monetarios y Financieros (Madrid, España))

  • Ruth Alejandra Avalos Arcienega

    (Escuela Militar de Ingeniería (La Paz))

Abstract

This article aims to provide a measure of the elasticities of the main taxes of the system tax in Bolivia in the period 1990: 01 to 2016: 12, so that it contributes to the analysis of the fiscal situation of the country. Estimates of elasticities are obtained through the application of error correction models and vectors cointegration, and in this way, the short and long term elasticities are estimated. The results show that the long-term elasticity of the different tax revenues is mostly elastic with respect to their tax bases, confirming sensitivity, sustainability and importance for the national economy and of the different tax collections analyzed in this document.

Suggested Citation

  • Rolando Caballero Martínez & Ruth Alejandra Avalos Arcienega, 2017. "Short and Long-term Tax Elasticities in Bolivia, 1990-2016. Elasticidades tributarias de corto y largo plazo en Bolivia, 1990-2016," Economia Coyuntural,Revista de temas de perspectivas y coyuntura, Instituto de Investigaciones Economicas y Sociales 'Jose Ortiz Mercado' (IIES-JOM), Facultad de Ciencias Economicas, Administrativas y Financieras, Universidad Autonoma Gabriel Rene Moreno, vol. 2(2), pages 31-103.
    • Handle: RePEc:grm:ecoyun:201706
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    More about this item

    Keywords

    Time Series Econometrics; Public Economics; Simulation and Prediction; Taxation and Revenue.;
    All these keywords.

    JEL classification:

    • C32 - Mathematical and Quantitative Methods - - Multiple or Simultaneous Equation Models; Multiple Variables - - - Time-Series Models; Dynamic Quantile Regressions; Dynamic Treatment Effect Models; Diffusion Processes; State Space Models
    • H11 - Public Economics - - Structure and Scope of Government - - - Structure and Scope of Government
    • E37 - Macroeconomics and Monetary Economics - - Prices, Business Fluctuations, and Cycles - - - Forecasting and Simulation: Models and Applications
    • H27 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other Sources of Revenue

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