Impuestos a los individuos : su efecto sobre la productividad

The following research analyzes the effect of personal taxes on the productivity variation of economies of 73 countries worldwide, measured by changes in GDP per capita. To find such effects, a data panel of the World Bank is used to examine aggregate variables in order to find the effects of each country's fiscal structure on changes in their total productivity. Different channels are analyzed in which taxes could have both positive and negative effects on the total productivity of the economy. First, we study the effects on firms' incentives to invest in research and development to expand the technological frontier and to increase total factor productivity at the aggregate level. Second, we analyze the change in the structure of the labor market according to the tax levels of the economy and how these can change the contracting structure of companies. The paper then aims to analyze how the factors mentioned above can affect the incentives and decisions of individuals subject to a specific tax framework and a labor market permeated by corporate taxes.

• Autores: Rodríguez Villalobos, Juan Felipe
• Tipo de recurso: Trabajo de grado de pregrado
• Fecha de publicación: 2017
• Institución: Universidad de los Andes
• Repositorio: Séneca: repositorio Uniandes
• Idioma: spa
• OAI Identifier: oai:repositorio.uniandes.edu.co:1992/61396
• Acceso en línea: http://hdl.handle.net/1992/61396
• Palabra clave: Incentivos tributarios; Producción (Teoría económica); Producto interno bruto
• Rights: openAccess
• License: http://creativecommons.org/licenses/by-nc-nd/4.0/