Template-Type: ReDIF-Paper 1.0

Author-Name: Natalia Porto
Author-X-Name-First: Natalia
Author-X-Name-Last: Porto  

Author-Name: Noelia Garbero
Author-X-Name-First: Noelia 
Author-X-Name-Last: Garbero

Author-Name: Fernando Bazán
Author-X-Name-First: Fernando 
Author-X-Name-Last: Bazán


Title: El proceso de apertura comercial en Argentina y su relación con los ingresos fiscales 


Abstract: The aim of this paper is to evaluate the effects of trade liberalization on tax revenues in Argentina between 1980 and 2008. Both theoretical and empirical literature studies the determinants of fiscal performance and the substitution –or not- between different sources of public revenues. The various specifications of the estimated models predict that trade liberalization brings higher pressure of all kind of taxes and lower inflation tax. There is no evidence of substitution between the sources of public revenues. Adding variables related to the economic and political background, and widening the period of analysis are instruments needed to validate these results.

Length: 34 pages

Creation-Date:  2011-06
File-URL:https://cefip.econo.unlp.edu.ar/wp-content/uploads/2024/02/dt_2011_06_01_v01_f01.pdf
File-Format: Application/pdf
Classification-JEL: F13, H20
Handle: RePEc:akh:wcefip:005