Resumen

GARRIGA, Marcelo; ROSALES, Walter  y  MANGIACONE, Norberto. Presión tributaria efectiva y potencial en Argentina. Estud. Econ. [online]. 2018, vol.35, n.71, pp. 25-46. ISSN 2525-1295.

The aim of this paper is to estimate the potential tax effort, which allows to infer if the tax effort observed in Argentina is on a sustainable path. Cross-section econometric estimates are made from a sample of 178 countries with data among a set of explanatory variables of tax effort for the year 2015. Although there are no normative models that suggest an optimal level of tax effort, there is a broad empirical treatment in the literature. The econometric results show that in Argentina the effective tax effort would be considerably above the potential tax effort, casting doubt on the temporary sustainability of the tax policy.

Palabras llave : Tax Effort; Tax Structure; Fiscal Policy.