Resumen

MULLER DURAN, Nancy Ivonne. The composition of tax effort: evidence for a panel of countries. Inv. Econ [online]. 2022, vol.81, n.319, pp.63-89.  Epub 27-Feb-2023. ISSN 0185-1667.  https://doi.org/10.22201/fe.01851667p.2022.319.80790.

This document analyzes the relationship between economic growth, foreign trade and tax capacity. It is argued that taxes do not distort efficiency and that they depend on economic activity. In order to empirically support our hypothesis, four cointegrated panel models are carried out for a group of 55 countries and their subsequent division according to three income levels for the period 1990-2018. The results obtained show that economic growth is a sine qua non condition for determining tax capacity, but it is not enough in countries plagued with economic inequality. Therefore, it is necessary to stimulate economic development and promote progressive fiscal reforms.

Palabras llave : Fiscal policy; tax capacity; economic growth.

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