El esfuerzo fiscal en los países de América Latina y el Caribe
In Latin America, tax revenue has increased in the last fifteen years; nevertheless, the prevailing levels of inequality and poverty lead to the question of whether these countries can increase tax revenues even more, in order to be able to genuinely finance public expenditure levels that are necess...
- Autores:
-
Rossignolo, Darío Alejandro
- Tipo de recurso:
- Article of journal
- Fecha de publicación:
- 2017
- Institución:
- Universidad Católica de Colombia
- Repositorio:
- RIUCaC - Repositorio U. Católica
- Idioma:
- spa
- OAI Identifier:
- oai:repository.ucatolica.edu.co:10983/16791
- Acceso en línea:
- https://hdl.handle.net/10983/16791
- Palabra clave:
- CARACTERÍSTICAS INSTITUCIONALES
ESFUERZO FISCAL
FRONTERA
ESTOCÁSTICA
RECURSOS NATURALES
- Rights
- openAccess
- License
- Derechos Reservados - Universidad Católica de Colombia, 2018
| Summary: | In Latin America, tax revenue has increased in the last fifteen years; nevertheless, the prevailing levels of inequality and poverty lead to the question of whether these countries can increase tax revenues even more, in order to be able to genuinely finance public expenditure levels that are necessary to restrain them. Using fiscal effort as metodology, this article presents estimations that allow concluding that countries with lower levels of development have a lower capacity to generate fiscal resources, while countries with medium or high levels of development could be able to increase their tax collection, but due to political and institutional reasons they have decided to maintain low tax rates. |
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