Determinants of the effective tax rate in the tourism sector. A dynamic Panel Data Model

• Moreno-Rojas, José ; González-Rodríguez, María Rosario ^[1] ; Martín-Samper, Rosario Carmen ^[1]
  1. [1] Universidad de Sevilla

     Universidad de Sevilla

     Sevilla, España

     
• Localización: Tourism & Management Studies, ISSN-e 2182-8466, ISSN 2182-8458, Vol. 13, Nº. 3, 2017, págs. 31-38
• Idioma: inglés
• DOI: 10.18089/tms.2017.13304
• Títulos paralelos:
  • Determinantes del tipo impositivo efectivo en el sector turístico:: Un modelo dinámico con datos de panel
• Enlaces
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• Dialnet Métricas: 4 Citas
• Resumen
  • español

    Este artículo presenta un modelo dinámico para el Tipo Impositivo Efectivo (TIE) en el sector turístico. Este modelo dinámico ha sido estimado usando la variable endógena retardada TIE como regresor para identificar la estructura dinámica de dicha variable, debido a la existencia de ajustes entre el corto y largo plazo en los pagos del TIE. El análisis empírico basado en datos de panel en el periodo 2008-2013 explora los determinantes de la variable TIE utilizándose el estimador del Método Generalizado de Momentos (GMM) controlando la heterogeneidad en el sector turístico. El estimador de Arellano-Bond ha sido utilizado para estimar el modelo. Este estudio busca arrojar luz sobre los determinantes de las cargas impositivas en el sector turístico debido a la escasez de estudios en esta materia. Los resultados obtenidos sugieren que el TIE se encuentra determinado por el tamaño, la estructura financiera y el tipo de empresa. Igualmente consideramos relevante el hallazgo de relaciones no lineales entre el TIE y el tamaño y la estructura de financiación

  • English

    This paper presents a dynamic model of the Effective Tax Rate (ETR) in the tourism sector. A dynamic model where the lagged endogenous variable ETR has been included as a regressor to identify the dynamic structure of the variable due to the existence of temporal adjustments between the short and long run in ETR payments has been estimated. The empirical analysis based on a panel data set over the 2008-2013 period explores the determinants of the ETR variable by using a Generalised Method of Moments (GMM) estimator controlling for heterogeneity in the tourism sector. The Arellano-Bond system GMM estimator has been used to estimate the model. The study seeks to shed light on the determinants of tax burden in the tourism sector covering the lack of studies on this topic

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