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El desafío fiscal del MERCOSUR

Author

Listed:
  • Luiz Villela

    (Instituto para la Integración de América Latina y el Caribe, INTAL)

  • Jerónimo Roca

    (Instituto para la Integración de América Latina y el Caribe, INTAL)

  • Alberto Barreix

    (Instituto para la Integración de América Latina y el Caribe, INTAL)

Abstract

El MERCOSUR enfrenta los desafíos fiscales de la inserción internacional en una situación inicua que lo priva de los ingresos fiscales por el trato discriminatorio al sector con mayores ventajas comparativas. Sumado a ello, un ingreso fiscal disponible relativamente bajo para niveles de exacción estatal altos incentiva la informalidad y el no cumplimiento voluntario de los tributos, arriesga la sostenibilidad fiscal y coarta el nivel de servicios de infraestructura social y física necesarios para desarrollo económico = MERCOSUR is facing international insertion tax challenges in a very particular situation that is depriving the subregion of income tax due to the discrimination affecting a sector with the best comparative advantages. Furthermore, the relatively low level of available income tax increases informality and the non-compliance with tax payment; therefore risking fiscal sustainability and obstructing the social and physical infranstructure services level required for economic development

Suggested Citation

  • Luiz Villela & Jerónimo Roca & Alberto Barreix, 2005. "El desafío fiscal del MERCOSUR," INTAL Working Papers 1438, Inter-American Development Bank, INTAL.
    • Handle: RePEc:idb:intalp:1438
    as

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    File URL: http://idbdocs.iadb.org/WSDocs/getDocument.aspx?DOCNUM=35307940
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    References listed on IDEAS

    as
    1. Peter Lindert, 2004. "Social Spending and Economic Growth," Challenge, Taylor & Francis Journals, vol. 47(4), pages 6-16.
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    More about this item

    Keywords

    MERCADO COMUN DEL SUR; MERCOSUR; POLITICA FISCAL; IMPUESTOS;
    All these keywords.

    JEL classification:

    • O10 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - General

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