Tax structure in Latin American: its impact on the real economy

• Autores: Jorge Martínez Vázquez , Violeta Vulovic
• Localización: Revista de economía mundial, ISSN 1576-0162, Nº 37, 2014, págs. 41-73
• Idioma: inglés
• DOI: 10.33776/rem.v0i37.3980
• Títulos paralelos:
  • Estructura impositiva en América Látina: efectos sobre la economía real
• Enlaces
  • Texto completo
• Dialnet Métricas: 2 Citas
• Resumen
  • español

    En este trabajo revisamos la estructura de los sistemas impositivos en América Latina y analizamos su impacto sobre la economía real: crecimiento económico, estabilidad macroeconómica y redistribución de ingresos. Para el caso de América Latina observamos que una mayor dependencia de los impuestos directos ralentiza el crecimiento económico, siendo este efecto menor que en el �resto del mundo�. No obstante, a diferencia de en la mayoría de otros países, una mayor dependencia de los impuestos directos no parece ejercer influencia sobre la reducción de la inestabilidad económica o la desigualdad de los ingresos en la región.

  • English

    In this paper we review the structure of tax systems in Latin America and analyze their impact on the real economy - economic growth, macro-economic stability, and income redistribution. We find that in Latin America relatively higher reliance on direct taxes slows economic growth, although this effect is smaller than in the �Rest of the World.� However, unlike in most other countries, higher reliance on direct taxes in Latin America does not appear to play a significant role in dampening economic volatility or in reducing income inequality in the region.

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