IDEAS home Printed from https://ideas.repec.org/a/col/000443/016368.html
   My bibliography  Save this article

El esfuerzo fiscal en los países de América Latina y el Caribe

Author

Listed:
  • Darío Alejandro Rossignolo

Abstract

En América Latina, la recaudación fiscal ha experimentado un crecimiento en los últimos quince anos; sin embargo, los niveles de desigualdad y pobreza imperantes llevan a preguntarse si los países pueden aumentar aún en mayor medida los ingresos tributarios, en función de poder financiar en forma genuina los niveles de gasto público necesarios para morigerarlos. Mediante la metodología de esfuerzo fiscal, en este artículo se presentan estimaciones que permiten concluir que los países con menor nivel de desarrollo están asociados a una menor capacidad de generación de recursos fiscales, y países con desarrollo medio o alto podrían incrementar su recaudación, pero por decisiones políticas e institucionales han determinado mantener tasas impositivas bajas.

Suggested Citation

  • Darío Alejandro Rossignolo, 2017. "El esfuerzo fiscal en los países de América Latina y el Caribe," Revista Finanzas y Politica Economica, Universidad Católica de Colombia, vol. 9(2), pages 215-247, June.
    • Handle: RePEc:col:000443:016368
    as

    Download full text from publisher

    File URL: http://editorial.ucatolica.edu.co/ojsucatolica/revistas_ucatolica/index.php/RFYPE/article/view/1827
    Download Restriction: no
    ---><---

    Other versions of this item:

    References listed on IDEAS

    as
    1. Agbeyegbe, Terence D. & Stotsky, Janet & WoldeMariam, Asegedech, 2006. "Trade liberalization, exchange rate changes, and tax revenue in Sub-Saharan Africa," Journal of Asian Economics, Elsevier, vol. 17(2), pages 261-284, April.
    2. Luiz Arruda Villela & Alberto Daniel Barreix & Jerónimo Roca, 2006. "La equidad fiscal en los países andinos," IDB Publications (Books), Inter-American Development Bank, number 5119, February.
    3. Barreix, Alberto Daniel & Bes, Martín & Roca, Jerónimo, 2009. "Equidad Fiscal en Centroamérica, Panamá y República Dominicana," IDB Publications (Books), Inter-American Development Bank, number 386, December.
    4. Villela, Luiz Arruda & Barreix, Alberto Daniel & Roca, Jerónimo, 2006. "La equidad fiscal en los países andinos," IDB Publications (Books), Inter-American Development Bank, number 204, December.
    5. repec:idb:brikps:71998 is not listed on IDEAS
    6. repec:idb:brikps:5119 is not listed on IDEAS
    7. Aigner, Dennis & Lovell, C. A. Knox & Schmidt, Peter, 1977. "Formulation and estimation of stochastic frontier production function models," Journal of Econometrics, Elsevier, vol. 6(1), pages 21-37, July.
    8. Alberto Daniel Barreix & Martín Bes & Jerónimo Roca, 2009. "Equidad Fiscal en Centroamérica, Panamá y República Dominicana," IDB Publications (Books), Inter-American Development Bank, number 71998, February.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Sara Torregrosa Hetland, 2014. "A fiscal revolution? Progressivity in the Spanish tax system, 1960-1990," Working Papers 2014/8, Institut d'Economia de Barcelona (IEB).
    2. Victor Barros & Joao Tovar Jalles & Joaquim Miranda Sarmento, 2023. "Drivers of the Tax Effort: Evidence from a Large Panel," Comparative Economic Studies, Palgrave Macmillan;Association for Comparative Economic Studies, vol. 65(1), pages 96-136, March.
    3. Olivier Bargain & H. Xavier Jara & David Rodriguez, 2017. "Learning from your neighbor: tax-benefit systems swaps in Latin America," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 15(4), pages 369-392, December.
    4. Mr. Marco Committeri & Ms. Carola Pessino, 2013. "Understanding Countries’ Tax Effort," IMF Working Papers 2013/244, International Monetary Fund.
    5. Carola Pessino & Ricardo Fenochietto, 2010. "Determining countries’ tax effort," Hacienda Pública Española / Review of Public Economics, IEF, vol. 195(4), pages 65-87, december.
    6. -, 2012. "Structural change for equality: an integrated approach to development. Thirty-four session of ECLAC. Summary," Documentos de posición del período de sesiones de la Comisión 13535, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
    7. -, 2012. "Structural change for equality: an integrated approach to development. Thirty-four session of ECLAC. Summary," Libros y Documentos Institucionales, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), number 13535 edited by Eclac.
    8. Giovanni Andrea Cornia & Juan Carlos Gómez-Sabaini & Bruno Martorano, 2011. "A New Fiscal Pact, Tax Policy Changes and Income Inequality: Latin America During the Last Decade," WIDER Working Paper Series wp-2011-070, World Institute for Development Economic Research (UNU-WIDER).
    9. Beteta, Hugo E. & Moreno Brid, Juan Carlos, 2014. "Structural change and growth in Central America and the Dominican Republic: an overview of two decades, 1990-2011," Libros de la CEPAL, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), number 37342 edited by Eclac, May.
    10. Paul Hewson & Keming Yu, 2008. "Quantile regression for binary performance indicators," Applied Stochastic Models in Business and Industry, John Wiley & Sons, vol. 24(5), pages 401-418, September.
    11. Hasan, Iftekhar & Lozano-Vivas, Ana, 2002. "Organizational Form and Expense Preference: Spanish Experience," Bulletin of Economic Research, Wiley Blackwell, vol. 54(2), pages 135-150, April.
    12. Tom Kompas & Tuong Nhu Che & R. Quentin Grafton, 2004. "Technical efficiency effects of input controls: evidence from Australia's banana prawn fishery," Applied Economics, Taylor & Francis Journals, vol. 36(15), pages 1631-1641.
    13. Richard A. Hofler & John A. List, 2004. "Valuation on the Frontier: Calibrating Actual and Hypothetical Statements of Value," American Journal of Agricultural Economics, Agricultural and Applied Economics Association, vol. 86(1), pages 213-221.
    14. Lundgren, Tommy & Marklund, Per-Olov & Zhang, Shanshan, 2016. "Industrial energy demand and energy efficiency – Evidence from Sweden," Resource and Energy Economics, Elsevier, vol. 43(C), pages 130-152.
    15. Jean-Louis Combes & Alexandru Minea & Pegdéwendé Nestor Sawadogo, 2019. "Assessing the effects of combating illicit financial flows on domestic tax revenue mobilization in developing countries," Post-Print halshs-02315734, HAL.
    16. Daniel Solís & Boris E. Bravo‐Ureta & Ricardo E. Quiroga, 2009. "Technical Efficiency among Peasant Farmers Participating in Natural Resource Management Programmes in Central America," Journal of Agricultural Economics, Wiley Blackwell, vol. 60(1), pages 202-219, February.
    17. Subhash C. Ray, 2004. "A Simple Statistical Test of Violation of the Weak Axiom of Cost Minimization," Indian Economic Review, Department of Economics, Delhi School of Economics, vol. 39(1), pages 111-121, January.
    18. Andriakopoulos, Konstantinos & Ladas, Augoustinos & Andriakopoulos, Panagiotis, 2020. "Bank efficiency and leasing in U.S.A. banking system," MPRA Paper 112645, University Library of Munich, Germany.
    19. Jan Kluge & Sarah Lappöhn & Kerstin Plank, 2023. "Predictors of TFP growth in European countries," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, vol. 50(1), pages 109-140, February.
    20. Raushan Bokusheva & Lukáš Čechura & Subal C. Kumbhakar, 2023. "Estimating persistent and transient technical efficiency and their determinants in the presence of heterogeneity and endogeneity," Journal of Agricultural Economics, Wiley Blackwell, vol. 74(2), pages 450-472, June.

    More about this item

    Keywords

    características institucionales; esfuerzo fiscal; fronteraestocástica; recursos naturales.;
    All these keywords.

    JEL classification:

    • H3 - Public Economics - - Fiscal Policies and Behavior of Economic Agents
    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • H7 - Public Economics - - State and Local Government; Intergovernmental Relations
    • D2 - Microeconomics - - Production and Organizations

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:col:000443:016368. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Universidad Católica de Colombia (email available below). General contact details of provider: https://edirc.repec.org/data/feuccco.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.