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La reforma tributaria uruguaya de 2006: algunas consideraciones de economía política y comportamental

Listed author(s):
  • Rius, Andrés

Uruguay adoptó reformas comprehensivas de su sistema tributario en el quinquenio 2005-2010. Las reformas han ido en la dirección de acercarse a una composición del ingreso tributario como la observada en países de mayor desarrollo relativo y recomendada por organizaciones y expertos internacionales. Cuando en varios países de América Latina se expresa la aspiración a poder generar similares cambios, pero se encuentran dificultades de diversa índole para lograrlos, parece oportuno documentar aspectos del proceso de reforma en Uruguay, y explorar factores que den cuenta del resultado. En base a literatura relevante, y evidencia proveniente de entrevistas y de fuentes secundarias, este documento construye un conjunto de observaciones plausibles sobre factores que facilitaron y otros que complicaron el esfuerzo por alcanzar un sistema tributario más eficiente y equitativo en Uruguay. Ninguna de esas fuentes se examina exhaustivamente sino que se seleccionan intencionalmente contribuciones que permitan construir una narrativa documentada, en diálogo con otra evidencia y conceptualizaciones. Dicha narrativa se enfoca en aspectos de economía política, introduciendo conceptos y enfoques de la economía comportamental. A partir de ese estudio, en las reflexiones finales se exponen algunos lineamientos para el análisis de procesos de reforma similares.

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File URL: http://repositorio.cepal.org/handle/11362/5358
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Paper provided by Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL) in its series Macroeconomía del Desarrollo with number 125.

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Date of creation: Nov 2012
Handle: RePEc:ecr:col037:5358
Note: Incluye bibliografia
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