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Inversión privada, gasto publico e impuestos en la Unión Europea

Author

Listed:
  • Brito Gaona, Luis Felipe

    (Unidad Académica de Ciencias Empresariales, Unidad Técnica de Machala, Campus Matriz El Cambio (Ecuador))

  • Iglesias, Emma M.

    (Departamento de Economía Aplicada I, Facultad de Economía y Empresa, Universidades da Coruña, Campus de Elviña (España))

Abstract

Usando el mismo modelo que Caballero-Urdialeset al.(2012) y Brito-Gaonae Iglesias (2017) aplicaron a pa ´ises latino-americanos, extendemos su an ´alisisa la Uni ´on Europea (UE) para analizar los determinantes de la inversi ´on pri-vada. Los resultados muestran evidencia consistente con tres hip ´otesis que,en algunos casos, son diferentes a las encontradas para Am ´erica Latina:primero, los impuestos sobre consumo y sobre la renta tienen efectos signi-ficativos sobre la inversi ´on privada, lo mismo que sucede en Am ´erica Latina.Adem ´as, en la UE y en Europa en general, los impuestos de entidades cor-porativas son de las m ´as bajas a nivel mundial y m ´as bajas que en Am ´ericaLatina. Tambi ´en encontramos evidencia con la hip ´otesis de que dichos im-puestos a la renta corporativos no afectan a la inversi ´on privada.Segundo,al contrario que en Latinoam ´erica, el gasto p ´ublico no tiene efectos signi-ficativos en la evoluci ´on de la inversi ´on privada. Ytercero, para estimularla inversi ´on privada, el efecto de la intervenci ´on estatal es negativo, al iguala lo que ocurre en Am ´erica Latina.

Suggested Citation

  • Brito Gaona, Luis Felipe & Iglesias, Emma M., 2018. "Inversión privada, gasto publico e impuestos en la Unión Europea," Revista de Métodos Cuantitativos para la Economía y la Empresa = Journal of Quantitative Methods for Economics and Business Administration, Universidad Pablo de Olavide, Department of Quantitative Methods for Economics and Business Administration, vol. 26(1), pages 3-24, Diciembre.
    • Handle: RePEc:pab:rmcpee:v:26:y:2018:i:1:p:3-24
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    More about this item

    Keywords

    inversión privada ; producto interior bruto ; gasto público ; impuesto sobre la renta ; impuesto al valor agregado;
    All these keywords.

    JEL classification:

    • F21 - International Economics - - International Factor Movements and International Business - - - International Investment; Long-Term Capital Movements
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H54 - Public Economics - - National Government Expenditures and Related Policies - - - Infrastructures

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