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Tributación y desarrollo en perspectiva

Author

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  • Isidro Hernandez Rodríguez

    (Universidad Externado de Colombia)

Abstract

La teoría económica predice una relación positiva y creciente entre recaudo tributario e ingreso nacional. La evidencia empírica de los países subdesarrollados muestra que el recaudo es inelástico al ingreso. El contraste entre la predicción teórica y la experiencia muestra, al menos para el mundo subdesarrollado, una anomalía que se debe explicar. Se ha intentado resolverla incluyendo en el modelo nuevos conceptos económicos, políticos, históricos e institucionales. El mismo desarrollo social ha dado luces y consentido la incorporación de esos conceptos en el acervo teórico. Pero en el estudio de la anomalía se ha pasado por alto la preferencia del Estado por la imposición. En la investigación teórica y empírica se supone que éste tiende a fijar la tarifa impositiva máxima o a extender la base gravable a todas las personas y todas las cosas. En el subdesarrollo, este supuesto se debe poner a prueba porque puede dar parte de la clave para explicar el comportamiento inelástico del recaudo tributario.

Suggested Citation

  • Isidro Hernandez Rodríguez, 2011. "Tributación y desarrollo en perspectiva," Revista de Economía Institucional, Universidad Externado de Colombia - Facultad de Economía, vol. 13(24), pages 271-302, January-J.
    • Handle: RePEc:rei:ecoins:v:13:y:2011:i:24:p:271-302
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    File URL: http://www.uexternado.edu.co/facecono/ecoinstitucional/workingpapers/ihernandez24.pdf
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    References listed on IDEAS

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    More about this item

    Keywords

    desarrollo; capacidad impositiva; sistema tributario; estructura tributaria; impuesto óptimo; ajuste y estabilización macroeconómica; crecimiento y Estado;
    All these keywords.

    JEL classification:

    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • O11 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Macroeconomic Analyses of Economic Development
    • O17 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Formal and Informal Sectors; Shadow Economy; Institutional Arrangements
    • N4 - Economic History - - Government, War, Law, International Relations, and Regulation

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