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El impuesto sobre las gasolinas: una aplicación para el Ecuador, El Salvador y México

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  • Antón, Arturo
  • Hernández Trillo, Fausto

Abstract

El principal objetivo de este documento es ofrecer una estimación sobre el impuesto óptimo a la gasolina en tres países latinoamericanos: México, El Salvador y Ecuador utilizando la metodología de Parry y Small (2005). La ventaja de esta metodología es que permite que la determinación del impuesto óptimo no solo incluya la típica externalidad Pigouviana, sino también criterios de optimalidad impositiva à la Ramsey así como el efecto de una menor congestión vehicular sobre la oferta de trabajo.

Suggested Citation

  • Antón, Arturo & Hernández Trillo, Fausto, 2014. "El impuesto sobre las gasolinas: una aplicación para el Ecuador, El Salvador y México," Documentos de Proyectos 36778, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
    • Handle: RePEc:ecr:col022:36778
    Note: Incluye bibliografía.
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    File URL: http://repositorio.cepal.org/handle/11362/36778
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    Cited by:

    1. Antón-Sarabia, Arturo & Hernández-Trillo, Fausto, 2014. "Optimal gasoline tax in developing, oil-producing countries: The case of Mexico," Energy Policy, Elsevier, vol. 67(C), pages 564-571.

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