Evasión de impuestos en Argentina: un análisis experimental de la eficiencia de premios y castigos al contribuyente
RESUMENLa investigación presenta un experimento controlado que tiene como objeto analizar la conducta de los contribuyentes para determinar en qué casos los premios o los castigos promueven el pago de impuestos. En esta primera aproximación se trabaja con una población compuesta por estudiantes universitarios argentinos. Se diseñan tres grupos donde se simula el cumplimiento de obligaciones tributarias con diferentes probabilidades de ser auditados y con diferentes premios, probabilísticos o ciertos, para los casos de cumplimiento fiscal. Los resultados sugieren que algunos incentivos a pago de impuestos pueden ser más eficientes que las sanciones. También se exponen las consecuencias para la política tributaria que se desprenden de los corolarios del experimento propuesto.
This is the first paper that analyzes for a global sample of countries how trade agreements that include technology-related provisions impact exports of goods, and how this impact differs depending on the technology content of the goods. It includes estimations of a structural gravity model for a panel of 176 countries over the period 1995–2015. The model differentiates between provisions relating technology transfer, technical cooperation, research and development, and patents and intellectual property rights. It also estimates the differences in these effects depending on whether the trade flow in question is between countries with similar or different levels of development. The main results indicate that regional trade agreements (RTAs) that contain technology provisions generate a significantly higher volume of trade than RTAs that do not, after controlling for the depth of the RTAs. For countries that ratify RTAs that include such provisions, it is exports of technology-intensive goods that increase the most. Trade agreements including such provisions have a heterogeneous effect that varies by income level of the trading partners and depends on the extent to which the RTA incorporates other provisions.
En los últimos años un número creciente de países han firmado tratados de comercio en los que incorporan cláusulas específicas de transferencia tecnológica. Esta investigación analiza los distintos tipos de cláusulas que se incorporaron, y describe mediante diversos casos de estudio cuál ha sido su impacto concreto. Además, propone una clasificación original que contribuya a examinar el efecto que han tenido las cláusulas tecnológicas de los acuerdos comerciales en los países firmantes.
Palabras clave: acuerdos, innovación, tecnología, efecto derrame.
This paper is the first that quantifies the impact of single windows (SWs) on international trade globally. SWs function as a single point of entry and exit of the goods traded internationally and are therefore intended to facilitate trade. Using a structural gravity model for a panel of 176 countries from 1995 to 2017, we apply a log–log and a Poisson pseudo‐maximum‐likelihood estimator (PPML) with multidimensional fixed effects to evaluate the extent to which export and import flows vary depending on whether or not countries have operational SWs. The main results from the linearised gravity model suggest that total trade between two countries with functioning SWs increases by about 37%, of which 23 corresponds to exports and 14 to imports. The result from the PPML estimation also indicates a positive and significant effect, which is however much smaller in magnitude.
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