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Un modelo de elección de medidas tributarias. El caso de América Latina

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  • Víctor Mauricio Castañeda Rodríguez

Abstract

Este artículo presenta un modelo que supone la racionalidad de los políticos y gobernantes cuando fijan las tasas de impuestos de renta y de consumo de cada contribuyente, y sugiere que esas decisiones dependen del tamaño y la movilidad política de los grupos de votantes y de sus expectativas sobre las condiciones económicas, entre otros factores, lo que ayuda a explicar las reformas regresivas adoptadas en América Latina durante las crisis económicas desde los años ochenta. Además, contrasta el modelo con un panel de datos no balanceado de 18 países para el periodo 1980-2010.

Suggested Citation

  • Víctor Mauricio Castañeda Rodríguez, 2015. "Un modelo de elección de medidas tributarias. El caso de América Latina," Revista de Economía Institucional, Universidad Externado de Colombia - Facultad de Economía, vol. 17(32), pages 157-181, January-J.
    • Handle: RePEc:rei:ecoins:v:17:y:2015:i:32:p:157-181
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    File URL: http://www.uexternado.edu.co/facecono/ecoinstitucional/workingpapers/vcastaneda32.pdf
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    More about this item

    Keywords

    estructura tributaria; política tributaria; políticos racionales; decisión colectiva; América Latina;
    All these keywords.

    JEL classification:

    • D78 - Microeconomics - - Analysis of Collective Decision-Making - - - Positive Analysis of Policy Formulation and Implementation
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H29 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other

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