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Impuestos Óptimos en Empresas

Author

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  • Rodrigo Cerda

    () (Instituto de Economía. Pontificia Universidad Católica de Chile.)

Abstract

Este trabajo analiza el impacto sobre el stock de capital de largo plazo de la economía de la política de impuestos y subsidios a las empresas. El análisis asume que existen empresas con distintos niveles de eficiencia productiva en la economía. Esta característica pasa a ser crucial porque la existencia de impuestos produce la destrucción de las empresas menos eficientes. Este último efecto varía de acuerdo a la combinación de impuestos y subsidios en la economía que, a su vez, determinan las distorsiones sobre precios relativos que enfrenten las empresas. Se simulan distintos escenarios por medio de métodos numéricos. Los resultados muestran que la política de impuestos óptimos puede afectar significativamente el stock de capital de largo plazo de la economía. Además se determina una frontera de posibilidades de recaudación, definida de acuerdo a las combinaciones de políticas impositivas que permiten maximizar stock de capital para distintos niveles de recaudación fiscal en el largo plazo.

Suggested Citation

  • Rodrigo Cerda, 2003. "Impuestos Óptimos en Empresas," Documentos de Trabajo 251, Instituto de Economia. Pontificia Universidad Católica de Chile..
  • Handle: RePEc:ioe:doctra:251
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    File URL: http://www.economia.uc.cl/docs/dt_251.pdf
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    References listed on IDEAS

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    1. Chari, V V & Christiano, Lawrence J & Kehoe, Patrick J, 1994. "Optimal Fiscal Policy in a Business Cycle Model," Journal of Political Economy, University of Chicago Press, vol. 102(4), pages 617-652, August.
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    3. Giuseppe Bertola & Ricardo J. Caballero, 1990. "Kinked Adjustment Costs and Aggregate Dynamics," NBER Chapters,in: NBER Macroeconomics Annual 1990, Volume 5, pages 237-296 National Bureau of Economic Research, Inc.
    4. Hauenschild, Nils, 2002. "Capital Accumulation in a Stochastic Overlapping Generations Model with Social Security," Journal of Economic Theory, Elsevier, vol. 106(1), pages 201-216, September.
    5. Jones, Larry E. & Manuelli, Rodolfo E. & Rossi, Peter E., 1997. "On the Optimal Taxation of Capital Income," Journal of Economic Theory, Elsevier, vol. 73(1), pages 93-117, March.
    6. Chamley, Christophe, 1986. "Optimal Taxation of Capital Income in General Equilibrium with Infinite Lives," Econometrica, Econometric Society, vol. 54(3), pages 607-622, May.
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    Cited by:

    1. Hugo Macías Cardona & Jaider Cortes Cueto, 2004. "Disminuir la tarifa general del IVA en Colombia aumentaría el recaudo tributario," REVISTA SEMESTRE ECONÓMICO, UNIVERSIDAD DE MEDELLÍN, June.
    2. Hugo A. Macías Cardona & Luis Fernando Agudelo Henao & Mario Ricardo López Ramírez, 2008. "Los Métodos Para Medir La Evasión De Impuestos: Una Revisión," Observatorio de la Economía Latinoamericana, Grupo Eumed.net (Universidad de Málaga), issue 92, february.

    More about this item

    Keywords

    Impuestos distorsionadores; recaudación fiscal;

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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