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La Curva de Laffer y la optimización del recaudo tributario en Cartagena de Indias
[The Laffer Courve and government optimization of the tax revenues: The Cartagena de Indias case]

  • Toro González, Daniel
  • Doria, Martha

The public managers worries to increase the local government revenues are almost always related with changes in the tax rates, affecting all the agents in the economy. However, at the same time tax exeptions are used like policy instrument in order to achieve economic growth in some sectors, increasing the pressure over some other sectors. This document analize the effect of the tax rates changes over the local government revenues by the estimation of elasticities. This relation is known as the Laffer Courve. The main results show an inelastic relation between the tax rate and the revenues, wich means that an increase of 1% in the tax rate generate an increase in local government revenues in less than a 1%. The results of the model sugesst that a local policy oriented to raise the local government revenues increasing the tax rate is not effective.

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File URL: http://mpra.ub.uni-muenchen.de/2703/1/MPRA_paper_2703.pdf
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Paper provided by University Library of Munich, Germany in its series MPRA Paper with number 2703.

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Date of creation: 01 Apr 2007
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Handle: RePEc:pra:mprapa:2703
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  1. Eduardo Lora, 2001. "Las Reformas estructurales en América Latina: Qué se ha reformado y cómo medirlo," Research Department Publications 4288, Inter-American Development Bank, Research Department.
  2. Eduardo Lora & Mauricio Cárdenas, 2006. "La Reforma de las Instituciones Fiscales en América Latina," IDB Publications (Working Papers) 7647, Inter-American Development Bank.
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