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Complementariedad, Exenciones y Tributación Optima

  • Osvaldo H. Schenone
  • Carlos A. Rodríguez
  • Rolf R. Mantel

El debate entre impuestos directos versus impuestos indirectos se resolvió en la década de los años cincuenta, haciendo notar que la existencia de bienes no susceptibles de ser gravados destruye la presunción teórica que los impuestos directos son preferibles, desde el punto de vista de la eficiencia y el bienestar, a los impuestos indirectos. Como una consecuencia de este debate se estudió la estructura tributaria óptima cuando ciertos bienes no son gravables. Utilizando un modelo con dos bienes gravables y uno que no es susceptible de ser gravado, Corlett y Hague en 1953 y Meade en 1955 demostraron que la estructura tributaria óptima consiste en gravar más al bien más complementario con el no gravable y menos al más sustituto con ese bien. Este trabajo demuestra que este resultado no es necesariamente correcto si los bienes gravables son más de dos, y en tal caso, la estructura tributaria óptima depende de las relaciones de complementariedad y sustituibilidad entre los bienes susceptibles de ser gravados.

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File URL: http://www.ucema.edu.ar/publicaciones/download/documentos/42.pdf
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Paper provided by Universidad del CEMA in its series CEMA Working Papers: Serie Documentos de Trabajo. with number 42.

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Date of creation: Jul 1984
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Handle: RePEc:cem:doctra:42
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