La reforma fiscal y el crecimiento en México con gastos gubernamentales útiles

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Arturo Antón Sarabia

Resumen

El modelo AK de crecimiento endógeno con oferta de trabajo elástica y gasto de gobierno útil de Turnovsky (2000) es particularmente calibrado para la economía mexicana con el objetivo de realizar una serie de ejercicios de reforma fiscal. Los impuestos disponibles incluyen impuestos de suma fija, impuestos al consumo y a los ingresos factoriales. Las simulaciones muestran que i) los efectos de una reforma en el crecimiento y el bienestar dependen sobre todo de si el ingreso fiscal extra se destina a actividades de consumo o productivas, y ii) los impuestos al consumo en general son los menos distorsionadores en términos de crecimiento y bienestar.

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Antón Sarabia, A. (2017). La reforma fiscal y el crecimiento en México con gastos gubernamentales útiles. El Trimestre Económico, 72(287), 581–616. https://doi.org/10.20430/ete.v72i287.573
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