SciELO - Scientific Electronic Library Online

 
vol.31 issue58LA GLOBALIZACIÓN POSIBLE: LÍMITES Y ALTERNATIVASLA INFORMALIDAD LABORAL EN AMÉRICA LATINA: EXPLICACIÓN ESTRUCTURALISTA O INSTITUCIONALISTA author indexsubject indexarticles search
Home Pagealphabetic serial listing  

Services on Demand

Journal

Article

Indicators

Related links

  • On index processCited by Google
  • Have no similar articlesSimilars in SciELO
  • On index processSimilars in Google

Share


Cuadernos de Economía

Print version ISSN 0121-4772

Abstract

CASTANEDA RODRIGUEZ, Víctor Mauricio. UNA REVISIÓN DE LOS DETERMINANTES DE LA ESTRUCTURA Y EL RECAUDO TRIBUTARIO: EL CASO LATINOAMERICANO TRAS LA CRISIS DE LA DEUDA EXTERNA. Cuad. Econ. [online]. 2012, vol.31, n.58, pp.77-112. ISSN 0121-4772.

This paper examines the determinants that can explain the dynamic of structure and tax revenue from the political economy, taking the case of Latin American and the partially adopted reforms after the external debt crisis to show their pertinence, given that heterogeneity foundwithin region's countries. Finally, to note the quantitative importance of the discussed factors, it presents a revision of empirical works, albeit focusing on those dealing with tax structure.

Keywords : determinants of taxation; Latin American; political economy of taxation;empirical works on taxation.

        · abstract in Spanish | French     · text in Spanish     · Spanish ( pdf )