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(17) PiM . Π* (1 + tm) / PiX (1 - tx) . Π * = PiM . (1 + tm) / PiX (1 - tx)

Final remarks

STB calculus differs from the estimation of Global TB, because STB should contemplate transfers produced by public policies such as tax expenditure, duties and tax on exports. At global level such transfers cancel each other, but at sectorial level, they don’t. That’s why Global TB can’t be obtained through summing all STB, which would be higher than unity. The aggregation of more sectors to the calculation of the Tax Burden will reduce or cancel more of those effects, for finally, with the inclusion of all sectors and Households, nulls them, obtaining the Global TB. The final conclusion of this Appendix is not simply to highlight expression (12) or (17), which actually corresponds to a topic studied in all basic course of Public Finance, but in highlighting the technical error that in spite of this elementary notion is usually detected in the studies applied to estimate sector tax burden. In author opinion, public accounting should satisfy this information need, because from the technical point of view usual estimates are conceptually wrong. Certainly in the usual measurement of sector tax burden and tax expenditure “something important is missing”.

References

AACREA (2005): “Impuestos en el Sector Agropecuario. Efectos sobre los resultados económicos”, AACREA Área de Economía, http://www.aacrea.org.ar/. Bird, R. (1988): “Comments”, in Tax Expenditures and Government Policy, Neil Bruce (Ed.), Queen’s University, Kingston; Ontario. Cicowiez, M. y Di Gresia, L. (2004): “Equilibrio General Computado: Descripción de la Metodología”. Facultad de Ciencias Económicas Universidad Nacional de La Plata, Trabajo Docente, Nro. 7. Ladd, H. F. (1999): “The Tax Expenditure Concept after 25 Years”, in ‘The Challenge of Fiscal Disparities for State and Local Governments. The Selected Essays of Helen F. Ladd”, Studies in Fiscal Federalism and State-Local Finance, Oates, W. (General Editor), Edward Elgar, Northampton, MA.” Musgrave, R. (1959): “The Theory of Public Finance”, McGraw-Hill, New York. Naciones Unidas (1993): “Sistema de Cuentas Nacionales 1993”. Piffano, H. (1983): "La incidencia de la imposición indirecta en un enfoque de equilibrio parcial", Revista Económica, Nos 2 y 3, mayo-diciembre, Facultad de Ciencias Económicas, Universidad Nacional de La Plata, La Plata. Piffano, H. (2004a): “Los Incentivos Fiscales Regionales, la Vieja y la Nueva Finanzas Públicas”. Mimeo. Seminario sobre ‘Análisis Económico de la Promoción Regional’, Universidad Congreso, Mendoza, Octubre, 2004, y Jornada sobre ‘La Promoción Industrial y Regional’, organizada por la Maestría en Derecho y Economía, Facultad de Derecho, UBA, Noviembre, 2004. Piffano, H. (2004b): “Fiscal decentralization, tax competition, and federal tax administration: A note from the Argentine experience”, Revista de Economía y Estadística, Vol. XLII, N° 2, Instituto de Economía y Finanzas, Facultad de Ciencias Económicas, Universidad Nacional de Córdoba, Córdoba. Piffano, H. (2005): “Notas sobre Federalismo Fiscal – Enfoques Positivos y Normativos”, Departamento de Economía, Facultad de Ciencias Económicas, UNLP, publicado a través del Se.Di.CI., UNLP. http://sedici.unlp.edu.ar/search/request.php?id document=ARG-UNLP-EBook-0000000001&request=request Porto, A., Piffano, H. y Di Gresia, L. (2007): “El Aporte Tributario de la Cadena Agroindustrial (CAI)”, Convenio Fundación Producir Conservando y Facultad de Ciencias Económicas de la Universidad Nacional de La Plata, La Plata. Prosap-Banco Mundial (2004): “Análisis comparativo de la tributación y del gasto público agropecuario nacional y casos provinciales”, Buenos Aires. Surrey, S. (1973): “Pathways to Tax Reform”, Harvard University Press, Cambridge, MA. Surrey, S. and McDaniel, P. R. (1985): “Tax Expenditures”, Harvard University Press, Cambridge, MA.

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