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El proceso de apertura comercial en Argentina y su relación con los ingresos fiscales

Author

Listed:
  • Natalia Porto
  • Noelia Garbero
  • Fernando Bazán

Abstract

The aim of this paper is to evaluate the effects of trade liberalization on tax revenues in Argentina between 1980 and 2008. Both theoretical and empirical literature studies the determinants of fiscal performance and the substitution –or not- between different sources of public revenues. The various specifications of the estimated models predict that trade liberalization brings higher pressure of all kind of taxes and lower inflation tax. There is no evidence of substitution between the sources of public revenues. Adding variables related to the economic and political background, and widening the period of analysis are instruments needed to validate these results.

Suggested Citation

  • Natalia Porto & Noelia Garbero & Fernando Bazán, 2011. "El proceso de apertura comercial en Argentina y su relación con los ingresos fiscales," CEFIP, Working Papers 005, CEFIP, Universidad Nacional de La Plata.
    • Handle: RePEc:akh:wcefip:005
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    References listed on IDEAS

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    3. Mr. Azim M Sadikov & Mr. Hans P Lankes & Mr. Dustin Smith & Ms. Katrin Elborgh-Woytek & Mr. Jean-Jacques Hallaert, 2006. "Fiscal Implications of Multilateral Tariff Cuts," IMF Working Papers 2006/203, International Monetary Fund.
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    5. Vito Tanzi, 1989. "The Impact of Macroeconomic Policies on the Level of Taxation and the Fiscal Balance in Developing Countries," IMF Staff Papers, Palgrave Macmillan, vol. 36(3), pages 633-656, September.
    6. Khattry, Barsha & Mohan Rao, J., 2002. "Fiscal Faux Pas?: An Analysis of the Revenue Implications of Trade Liberalization," World Development, Elsevier, vol. 30(8), pages 1431-1444, August.
    7. Enrico Longoni, 2009. "Trade Liberalization and Trade Tax Revenues in African Countries," Working Papers 158, University of Milano-Bicocca, Department of Economics, revised Apr 2009.
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    9. Tromben, Varinia & Jiménez, Juan Pablo, 2006. "Política fiscal y bonanza: impacto del aumento de los precios de los productos no renovables en América Latina y el Caribe," Revista CEPAL, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), December.
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    More about this item

    JEL classification:

    • F13 - International Economics - - Trade - - - Trade Policy; International Trade Organizations
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General

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