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Aportes para el estudio de la transición fiscal en Ecuador en el siglo XX

Author

Listed:
  • Atenea Castillo

    (Programa de Historia Económica y Social, Facultad de Ciencias Sociales, Universidad de la República)

  • Reto Bertoni

    (Programa de Historia Económica y Social, Facultad de Ciencias Sociales, Universidad de la República)

Abstract

Fiscal policy reflects in good measure the institutional arrangements in effect in a particular historical context, given that it defines where resources are spent and how the state obtains them. Whether on purpose, or through omission, tax and spending structures lead to redistributive dynamics that modify the market allocation of resources. In particular, fiscal pressure and the types of fiscal instruments through which government revenues are obtained have an impact on the levels of inequality in a country. In this sense, it is important to identify these instruments and how they evolve over time in order to discuss long run fiscal transitions. This article presents new evidence for Ecuador. Long run, homogeneous time series are estimated in order to analyze changes in the levels and structure of government revenues of this country. The article concludes by attempting to identify fiscal transitions over the course of the 20th century.

Suggested Citation

  • Atenea Castillo & Reto Bertoni, 2019. "Aportes para el estudio de la transición fiscal en Ecuador en el siglo XX," Documentos de trabajo 57, Programa de Historia Económica, FCS, Udelar.
  • Handle: RePEc:ude:doctra:57
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    More about this item

    Keywords

    Central Government; revenues; fiscal pressure; Ecuador; 20th century;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H61 - Public Economics - - National Budget, Deficit, and Debt - - - Budget; Budget Systems
    • N46 - Economic History - - Government, War, Law, International Relations, and Regulation - - - Latin America; Caribbean

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