Impuestos directos e indirectos en la argentina: su relación con el desempeño económico

Cintia Martinez

doi:10.52292/j.estudecon.2016.724

Impuestos directos e indirectos en la argentina: su relación con el desempeño económico

Authors

Cintia Martinez Universidad Nacional del Sur, Argentina

DOI:

https://doi.org/10.52292/j.estudecon.2016.724

Keywords:

VAR, Tax structure, Argentina, Taxes

Abstract

The connection between political institutions, fiscal decisions and economic results has been a subject of study during the last years, especially after the theoretical developments related first with endogenous growth models and, later, with the new paradigms of the Public Choice Theory and contributions of the New Institutional Economy to public finance. The theoretical predictions are sound: political, economic and fiscal institutions matter. We explore, using vector autoregressive models, the relation between direct and indirect taxes and the economic performance of Argentina in the last 80 years.

Downloads

Download data is not yet available.

References

Blanchard, O. & Perotti, R. (2002). An Empirical Characterization of the Dynamic Effects of Changes in Government Spending and Taxes on Output. The Quarterly Journal of Economics, 117(4), 1329-1368. DOI: https://doi.org/10.1162/003355302320935043

Enders, W. (1995). Applied Econometric Time Series, New York: John Wiley and Sons.

Engle, R. & Granger, C. W. (1987). Cointegration and Error Correction: Representation, Estimation and Testing, Econometrica, 55(2), 251-276. DOI: https://doi.org/10.2307/1913236

Martínez, C. (2015). Instituciones Políticas, Decisiones Fiscales y Resultados Económicos: el Caso de Argentina. Doctorado en Economía. Universidad Nacional del Sur.

Perotti, R. (2004). Estimating the Effects of Fiscal Policy in OECD Countries. IGIER: Università Bocconi. Working Paper, No. 276. DOI: https://doi.org/10.2139/ssrn.637189

Rezk, E., Avramovich, M., & Basso, M. (2006). Dynamic Effects of Fiscal Shocks upon diverse Macroeconomic Variables: A Structural VAR Analysis for Argentina. Trabajo presentado en XLI Reunión Anual de la Asociación Argentina de Economía Política. Salta, Argentina: AAEP. Recuperado de http://www.aaep.org.ar/anales/works/works2006/Rezk_Avramovich_Basso.pdf DOI: https://doi.org/10.2139/ssrn.2005159

Sims, C. (1980). Macroeconomics and Reality, Econometrica, 48(1), 1-48. DOI: https://doi.org/10.2307/1912017

Downloads

PDF (Español (España))

Published

2016-06-06 — Updated on 2021-11-12

How to Cite

Martinez, C. (2021). Impuestos directos e indirectos en la argentina: su relación con el desempeño económico. Estudios económicos, 33(66), 47–64. https://doi.org/10.52292/j.estudecon.2016.724

Download Citation

Issue

Vol. 33 No. 66 (2016)

Section

Articles

License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

The authors who publish in Estudios económicos agree to the following terms:

The authors retain copyright and guarantee to the journal the right to be the first to publish the work as well as licensed under a Creative Commons Attribution-NonCommercial 4.0 International license, which allows others to share the work with an acknowledgement of the authorship of the work and initial publication in this journal.

Authors may separately enter into additional agreements for non-exclusive distribution of the version of the work published in the journal (e.g., placing it in an institutional repository or publishing it in a book) with an acknowledgment of its initial publication in this journal.

Authors are allowed and encouraged to disseminate their work electronically (e.g., in institutional repositories or on their own website) before and during the submission process, as this can lead to productive exchanges as well as earlier and greater citation of published work.