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Repensando el impuesto al valor agregado

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  • Marcelo Garriga

Abstract

El objetivo de este trabajo es estudiar los efectos de la existencia de tasas reducidas, bienes a tasa cero y exenciones del IVA en Argentina sobre los precios de los bienes (efectos sobre la eficiencia económica), el impacto distributivo y la eficiencia recaudatoria. Este aspecto de la política impositiva, parecería ser un tema olvidado, o poco analizado, cuando se debate y se realizan estudios sobre la política tributaria del país. El impuesto al valor agregado se ha constituido a lo largo del tiempo en un tributo clave de la estructura impositiva argentina, con una recaudación de 7,6% del PBI en el año 2018 y una participación en el total de recursos tributarios del 32,6%. La eficiencia “C” es del 47%, lo que muestra que el potencial recaudatorio del IVA es enorme y cualquier posible reforma tributaria debería poner el foco en la mejora del diseño e implementación de este impuesto.

Suggested Citation

  • Marcelo Garriga, 2019. "Repensando el impuesto al valor agregado," CEFIP, Working Papers 033, CEFIP, Universidad Nacional de La Plata.
    • Handle: RePEc:akh:wcefip:033
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    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory

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