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Tax reforms with vector autoregression analysis: Ecuador case

Author

Listed:
  • Fabricio Zanzzi

    (Doctor en Economía. Escuela Superior Politécnica del Litoral, Guayaquil, Ecuador. Teléfono: 593 997364158.)

  • Ana Lisbeth Cordero Linzán

    (Economista. Escuela Superior Politécnica del Litoral, Guayaquil, Ecuador. Teléfono: 593 996885511.)

  • Mayra Gabriela Cordero Linzán

    (Economista. Escuela Superior Politécnica del Litoral, Guayaquil, Ecuador. Teléfono: 593 982207097.)

Abstract

In this article, the authors show how, in the short and long term, changes in Ecuador’s economic growth, management of tax administration, price levels and taxpayer behavior, affected to the collection of Income tax for the period 2000-2013. They considered the possibility of a structural break because of the tax reform of 2008. They then used an auto-regressive vector model complemented with impulse-response functions and they found that tax reforms did not generate a statistically significant increase of the Income tax collection; but economic growth did it, as well as the number of people registered as taxpayers at the Internal Revenue Service and the retained taxes. Therefore, strategic planning of tax policy (long-term) is suggested.

Suggested Citation

  • Fabricio Zanzzi & Ana Lisbeth Cordero Linzán & Mayra Gabriela Cordero Linzán, 2016. "Tax reforms with vector autoregression analysis: Ecuador case," Economía, Instituto de Investigaciones Económicas y Sociales (IIES). Facultad de Ciencias Económicas y Sociales. Universidad de Los Andes. Mérida, Venezuela, vol. 41(42), pages 53-75, july-dece.
    • Handle: RePEc:ula:econom:v:41:y:2016:i:42:p:53-75
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    More about this item

    Keywords

    Income tax; vector autoregressive model; tax policy.;
    All these keywords.

    JEL classification:

    • C1 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods and Methodology: General
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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