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Análisis de la reforma tributaria en el Ecuador, 2001-2012

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  • Castro, Luis
  • Aguiar, Victor
  • Sáenz, Mayra

Abstract

La política tributaria en el Ecuador ha sufrido grandes transformaciones en la última década. El presente estudio aborda la óptica de la evolución impositiva en el caso ecuatoriano, detallando los efectos que estos cambios han tenido sobre la progresividad del sistema, los agregados macroeconómicos y sus links con los temas de desarrollo humano y pobreza. En detalle, se considera al período anterior al 2007 como la época antes de la reforma y cambios tributarios en Ecuador, y a los años subisguientes (2007 en adelante) como los años de reforma y posteriores a ésta. El estudio presenta como principales resultados de la política pública: (i) la mejora en los temas de progresividad, medida a nivel de los hogares; (ii) la generación adicional de ingresos para la caja fiscal y su efecto positivo en el desempeño económico.

Suggested Citation

  • Castro, Luis & Aguiar, Victor & Sáenz, Mayra, 2014. "Análisis de la reforma tributaria en el Ecuador, 2001-2012," Macroeconomía del Desarrollo 35870, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
    • Handle: RePEc:ecr:col037:35870
    Note: Incluye bibliografía
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    File URL: http://repositorio.cepal.org/handle/11362/35870
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    Cited by:

    1. Aravena, Claudio & Fernández de Guevara, Juan & Hofman, André A. & Mas, Matilde, 2014. "Structural change in four Latin American countries: An international perspective," Macroeconomía del Desarrollo 36851, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).

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