Reformas tributarias modeladas con vectores autoregresivos: Caso Ecuador
2016
In this article, the authors show how, in the short and long term, changes in Ecuador’s economic growth, management of tax administration, price levels and taxpayer behavior, affected to the collection of Income tax for the period 2000-2013. They considered the
possibility of a structural break because of the tax reform of 2008. They then used an auto-regressive vector model complemented with impulse-response functions and they found that tax reforms did not generate a statistically significant increase of the Income
tax collection; but economic growth did it, as well as the number of people registered as taxpayers at the Internal Revenue Service and the retained taxes. Therefore, strategic planning of tax policy (long-term) is suggested.
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