Ground Rent in Argentina: Export Duties, Period 2003-2014
This article aims to contribute to the research concerning export taxes relevance in the Argentine economic process, based on the analysis on the general determinants of the tax and on the events that occurredduring the period after the convertibility. A wide range of information is used in order to...
| Main Authors: | , |
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| Format: | Online |
| Language: | spa |
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Universidad Pedagógica y Tecnológica de Colombia
2018
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| Online Access: | https://revistas.uptc.edu.co/index.php/cenes/article/view/7328 |
| _version_ | 1801705958872711168 |
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| author | Monteforte, Ezequiel Sánchez, Matías Agustín |
| author_facet | Monteforte, Ezequiel Sánchez, Matías Agustín |
| author_sort | Monteforte, Ezequiel |
| collection | OJS |
| description | This article aims to contribute to the research concerning export taxes relevance in the Argentine economic process, based on the analysis on the general determinants of the tax and on the events that occurredduring the period after the convertibility. A wide range of information is used in order to estimate tax collection, complementing the official information. In particular, the obtained estimation has a higher levelof disaggregation. At the same time an alternative classification of the economic activities over which the tax actually impacts is proposed, and the effect of the refunds over exports is incorporated. Among the results, it is found that the relevance of the tax collection in the aforementioned period is one of the the largest in historical terms and strongly associated with the ground rent due to exploitation of natural resources. |
| format | Online |
| id | oai:oai.revistas.uptc.edu.co:article-7328 |
| institution | Revista Apuntes del Cenes |
| language | spa |
| publishDate | 2018 |
| publisher | Universidad Pedagógica y Tecnológica de Colombia |
| record_format | ojs |
| spelling | oai:oai.revistas.uptc.edu.co:article-73282022-06-17T21:34:51Z Ground Rent in Argentina: Export Duties, Period 2003-2014 La renta de la tierra en Argentina: los derechos de exportación en el período 2003-2014 Monteforte, Ezequiel Sánchez, Matías Agustín Argentina, national accounts, export taxes, tax collection, ground rent, exchange rate. Argentina cuentas nacionales derechos de exportación recaudación impositiva renta de la tierra tipo de cambio This article aims to contribute to the research concerning export taxes relevance in the Argentine economic process, based on the analysis on the general determinants of the tax and on the events that occurredduring the period after the convertibility. A wide range of information is used in order to estimate tax collection, complementing the official information. In particular, the obtained estimation has a higher levelof disaggregation. At the same time an alternative classification of the economic activities over which the tax actually impacts is proposed, and the effect of the refunds over exports is incorporated. Among the results, it is found that the relevance of the tax collection in the aforementioned period is one of the the largest in historical terms and strongly associated with the ground rent due to exploitation of natural resources. El artículo tiene como objetivo contribuir al estudio de la relevancia de los derechos de exportación en el proceso económico argentino, a partir de discutir las determinantes generales del gravamen y lo ocurrido en el período de la posconvertivilidad. Para ello, se recurre a un amplio conjunto de información para la realización de una estimación de la recaudación del impuesto, complementaria a la información oficial. En particular, la estimación obtenida posee un mayor nivel de desagregación, a la vez que se propone una clasificación alternativa de las actividades económicas sobre las que efectivamente recae el impuesto y, adicionalmente, se incorpora el efecto de los reintegros a las exportaciones. Entre los resultados, se sostiene que la relevancia de la recaudación vía el impuesto en el período mencionado se encuentra entre las mayores en términos históricos y fuertemente asociada a la renta de la tierra proveniente de la explotación de los recursos naturales. Universidad Pedagógica y Tecnológica de Colombia 2018-06-25 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer reviewed Article application/pdf application/xml https://revistas.uptc.edu.co/index.php/cenes/article/view/7328 10.19053/01203053.v37.n66.2019.7328 Apuntes del Cenes; Vol. 37 No. 66 (2018); 135-168 Apuntes del Cenes; Vol. 37 Núm. 66 (2018); 135-168 2256-5779 0120-3053 spa https://revistas.uptc.edu.co/index.php/cenes/article/view/7328/7255 https://revistas.uptc.edu.co/index.php/cenes/article/view/7328/7996 Copyright (c) 2018 Ezequiel Monteforte, Matías Agustín Sánchez http://creativecommons.org/licenses/by-nc-sa/4.0 |
| spellingShingle | Argentina, national accounts, export taxes, tax collection, ground rent, exchange rate. Argentina cuentas nacionales derechos de exportación recaudación impositiva renta de la tierra tipo de cambio Monteforte, Ezequiel Sánchez, Matías Agustín Ground Rent in Argentina: Export Duties, Period 2003-2014 |
| title | Ground Rent in Argentina: Export Duties, Period 2003-2014 |
| title_alt | La renta de la tierra en Argentina: los derechos de exportación en el período 2003-2014 |
| title_full | Ground Rent in Argentina: Export Duties, Period 2003-2014 |
| title_fullStr | Ground Rent in Argentina: Export Duties, Period 2003-2014 |
| title_full_unstemmed | Ground Rent in Argentina: Export Duties, Period 2003-2014 |
| title_short | Ground Rent in Argentina: Export Duties, Period 2003-2014 |
| title_sort | ground rent in argentina export duties period 2003 2014 |
| topic | Argentina, national accounts, export taxes, tax collection, ground rent, exchange rate. Argentina cuentas nacionales derechos de exportación recaudación impositiva renta de la tierra tipo de cambio |
| topic_facet | Argentina, national accounts, export taxes, tax collection, ground rent, exchange rate. Argentina cuentas nacionales derechos de exportación recaudación impositiva renta de la tierra tipo de cambio |
| url | https://revistas.uptc.edu.co/index.php/cenes/article/view/7328 |
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