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In/Estabilidad bajo el impuesto sobre la renta ideal y el impuesto sobre el consumo ideal

Author

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  • Gerasimos T. Soldatos

    (American University of Athens, Emeritus)

Abstract
Este artículo compara las propiedades de estabilización de un impuesto a la renta integral y un impuesto al consumo de base amplia dentro de un modelo típico multiplicador-acelerador del ciclo económico. Se encuentra que: (i) un impuesto al consumo progresivo es más estabilizador que un impuesto a la renta progresivo en ausencia de una regla presupuestaria, (ii) el impuesto a la renta es tan estabilizador en presencia de dicha regla como lo es el impuesto al consumo en su En ausencia, (iii) bajo tasas impositivas razonables, ambos impuestos se estabilizan igualmente bajo una regla de equilibrio presupuestario, (iv) ambos a un costo de producción en relación con el caso en el que no existe tal regla. Además, (v) en ausencia de la regla de presupuesto equilibrado, el impuesto al consumo es superior desde el punto de vista de la producción de punto fijo bajo neutralidad de los ingresos tributarios, (vi) pero no se pueden obtener resultados claros en presencia de esta regla, (vii) la cual complica además la cuestión de la equivalencia tributaria considerablemente, convirtiéndola en una cuestión de tributación no lineal incluso en el marco analítico simple de este artículo.

Suggested Citation

  • Gerasimos T. Soldatos, 2021. "In/Estabilidad bajo el impuesto sobre la renta ideal y el impuesto sobre el consumo ideal," Cuadernos de Economía - Spanish Journal of Economics and Finance, Asociación Cuadernos de Economía, vol. 44(124), pages 33-42, Enero.
    • Handle: RePEc:cud:journl:v:44:y:2021:i:124:p:33-42
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    References listed on IDEAS

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    More about this item

    Keywords

    Impuesto sobre la renta progresivo; impuesto progresivo al consumo; modelo multiplicador-acelerador; regla de presupuesto equilibrado;
    All these keywords.

    JEL classification:

    • E32 - Macroeconomics and Monetary Economics - - Prices, Business Fluctuations, and Cycles - - - Business Fluctuations; Cycles
    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • H29 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other
    • H62 - Public Economics - - National Budget, Deficit, and Debt - - - Deficit; Surplus

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