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EAE Editorial Academia Espanola Análisis de Eficiencia y Equidad del Sistema Tributario Argentino: Eficiencia y Equidad en Argentina

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£43.00 £40.85 £41.71 £42.57 £43.43 £44.29 £45.15 26 July 2026 10 August 2026 25 August 2026 09 September 2026 25 September 2026
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Price levels: 1 different prices over 62 days

Description

Este trabajo analiza la eficiencia y equidad del sistema tributario Argentino. En la primera parte se definen los tributos y el rol del estado en el dilema entre eficiencia y equidad. Su relación con la evasión, recaudación y desarrollo económico, y las pautas para un sistema tributario optimo. En la segunda parte se realiza un análisis de eficiencia sobre el principal impuesto en la recaudación nacional, el IVA, construyendo dos índices de eficiencia, ajustados por la elasticidad de la recaudación entre en IVA y PBI calculado por medio un modelo econométrico. Luego se realizo un análisis de eficiencia y equidad sobre uno de los impuestos mas polémicos de los últimos años, las retenciones a las exportaciones. A tal fin, se analiza el efecto de este gravamen sobre tres dimensiones: (i) la asignación de recursos; (ii) la distribución del ingreso; y (iii) en términos fiscales. En la última parte del trabajo se define como impuestos distorsivos las retenciones a las exportaciones y el impuesto al cheque. Este tipo de impuestos provocan una pérdida de eficiencia económica, generando distorsiones en las decisiones de consumo e inversión, afectando el crecimiento a largo de la economia.

Product Specifications

Format
paperback
Domain
Amazon UK
Release Date
17 August 2011
Listed Since
26 August 2011

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