IDEAS home Printed from https://ideas.repec.org/a/uns/esteco/v35y2018i71p25-46.html
   My bibliography  Save this article

Presión tributaria efectiva y potencial en Argentina
[Effective and potential tax effort in Argentina]

Author

Listed:
  • Marcelo Garriga
  • Walter Rosales
  • Norberto Mangiacone

Abstract

The aim of this paper is to estimate the potential tax eff ort, which allows to infer if the tax eff ort observed in Argentina is on a sustainable path. Cross-section econometric estimates are made from a sample of 178 countries with data among a set of explanatory variables of tax eff ort for the year 2015. Although there are no normative models that suggest an optimal level of tax eff ort, there is a broad empirical treatment in the literature. Th e econometric results show that in Argentina the eff ective tax eff ort would be considerably above the potential tax eff ort, casting doubt on the temporary sustainability of the tax policy

Suggested Citation

  • Marcelo Garriga & Walter Rosales & Norberto Mangiacone, 2018. "Presión tributaria efectiva y potencial en Argentina [Effective and potential tax effort in Argentina]," Estudios Economicos, Universidad Nacional del Sur, Departamento de Economia, vol. 35(71), pages 25-46, july-dece.
    • Handle: RePEc:uns:esteco:v:35:y:2018:i:71:p:25-46
    as

    Download full text from publisher

    File URL: http://revistas.uns.edu.ar/ee/article/view/1370/819
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    presión tributaria; estructura tributaria; política fiscal;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory

    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:uns:esteco:v:35:y:2018:i:71:p:25-46. 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.

    We have no bibliographic references for this item. You can help adding them by using 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: Nelly A. José or the person in charge (email available below). General contact details of provider: https://edirc.repec.org/data/deunsar.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.