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Política tributaria como instrumento competitivo para captar la inversión extranjera directa: Caso de América Latina

Author

Listed:
  • Fernando Mesa Parra
  • Rafael Isidro Parra Peña

Abstract

Dos países con diferentes niveles de productividad, compiten por la inversión de una empresa transnacional (ET), cuya producción se exportará a un tercer mercado. El país que no es receptor de la inversión extranjera directa (IED) tiene la opción de que una empresa doméstica obtenga financiación externa para exportar y competir con la filial de la ET en el tercer mercado. Se calculan teóricamente los efectos en bienestar de la política tributaria utilizada por ambos gobiernos, la cual sirve como instrumento de información para la decisión de inversión que toma la ET. Para contrastar el modelo teórico, se analiza la experiencia en los noventa de los principales receptores de la IED en América Latina y, para este propósito, se hace un breve análisis de las políticas seguidas por sus gobiernos. Finalmente se especifica y estima un modelo econométrico para verificar los principales supuestos del modelo teórico.

Suggested Citation

  • Fernando Mesa Parra & Rafael Isidro Parra Peña, 2006. "Política tributaria como instrumento competitivo para captar la inversión extranjera directa: Caso de América Latina," Archivos de Economía 3340, Departamento Nacional de Planeación.
  • Handle: RePEc:col:000118:003340
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    File URL: https://colaboracion.dnp.gov.co/CDT/Estudios%20Econmicos/313.pdf
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    Citations

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    Cited by:

    1. Garavito-Acosta, Aarón Levi & Iregui-Bohórquez, Ana María & Ramírez-Giraldo, María Teresa, 2013. "Inversión extranjera directa en Colombia : evolución, indicadores y determinantes por firma," Chapters, in: Rincón-Castro, Hernán & Velasco, Andrés M. (ed.), Flujos de capitales, choques externos y respuestas de política en países emergentes, chapter 3, pages 83-136, Banco de la Republica de Colombia.
    2. Isidro Hernández Rodríguez, 2015. "Economía política de la tributación en Colombia," Books, Universidad Externado de Colombia, Facultad de Economía, edition 1, number 70.

    More about this item

    Keywords

    Models of Trade with Imperfect Competition and Scale Economies; Commercial Policy; Protection; Promotion;
    All these keywords.

    JEL classification:

    • F12 - International Economics - - Trade - - - Models of Trade with Imperfect Competition and Scale Economies; Fragmentation
    • F13 - International Economics - - Trade - - - Trade Policy; International Trade Organizations
    • F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business

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