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Article . 2011
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Estructura tributaria, ingresos rentísticos y regresividad en América Latina: un análisis de la situación actual

descriptionPublicationkeyboard_double_arrow_right Article 01 May 2011 Argentina Spanish; Castilian Publisher:Universidade de Sao Paulo
Authors: Patrucchi, Maria Leticia; Grottola, Leonardo Patricio;

handle: 11336/192366

Estructura tributaria, ingresos rentísticos y regresividad en América Latina: un análisis de la situación actual

Abstract

Durante la última década, la mayoría de los países latinoamericanos experimentaron procesos de reconstrucción de sus capacidades de intervención estatal. A fin de indagar en las fuentes de recursos fiscales que sostuvieron dicho proceso, este trabajo analiza la estructura de ingresos corrientes en Sudamérica y México considerando: a) la relevancia de los ingresos “rentísticos” en la recaudación total y b) las características de la estructura tributaria. Los resultados arrojan una importante incidencia de los primeros en relación a la presión tributaria y al carácter regresivo de la misma.

Fil: Grottola, Leonardo Patricio. Consejo Nacional de Investigaciones Científicas y Técnicas; Argentina. Universidad de Buenos Aires. Facultad de Ciencias Sociales. Instituto de Investigaciones "Gino Germani"; Argentina

Fil: Patrucchi, Maria Leticia. Consejo Nacional de Investigaciones Científicas y Técnicas; Argentina. Universidad de Buenos Aires. Facultad de Ciencias Sociales. Instituto de Investigaciones "Gino Germani"; Argentina

Country
Argentina
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Keywords

https://purl.org/becyt/ford/5.6, INGRESOS RENTÍSTICOS, AMÉRICA LATINA, ESTRUCTURA TRIBUTARIA, https://purl.org/becyt/ford/5

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
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