Abstract

MARTINEZ, Cintia. Impuestos directos e indirectos en la argentina: su relación con el desempeño económico. Estud. Econ. [online]. 2016, vol.33, n.66, pp. 47-64. ISSN 2525-1295.

The connection between political institutions, fiscal decisions and economic results has been a subject of study during the last years, especially after the theoretical developments related first with endogenous growth models and, later, with the new paradigms of the Public Choice Theory and contributions of the New Institutional Economy to public finance. The theoretical predictions are sound: political, economic and fiscal institutions matter. We explore, using vector autoregressive models, the relation between direct and indirect taxes and the economic performance of Argentina in the last 80 years.

Keywords : VAR; Tax Structure; Argentina.