Abstract

CASTANEDA, Víctor Mauricio. Economic crisis and political framework as determinants of tax reforms. An analysis for argentina (1980-2010) and latin america. Cuad. Econ. [online]. 2016, vol.35, n.spe67, pp.173-206. ISSN 0121-4772.  https://doi.org/10.15446/cuad.econ.v35n67.52466.

This paper analyzes tax reforms in Argentina between 1980 and 2010 based on economic and political circumstances that accompanied them. It sets out how the economic crisis and the government's position regarding it political power affect the kinds of reforms that are promoted; the study shows that in times of recession the VAT increase is favored, although this is limited by the conditions that exhibits the political scene in which legislative initiatives are discussed. Additionally, the paper presents an empirical exercise that goes beyond the Argentine case, incorporating twenty countries in Latin America and the Caribbean, with statistical support to identify what factors influence the adoption of reforms that raises the VAT and income taxes.

Keywords : Tax reforms in Argentina; political economy of reforms; economic crisis; political power.

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