Caso de estudio: estructura fiscal y crecimiento económico en Perú y Chile (1995 – 2022)

• Autor: García Romani, Luis Enrique
• Formato: tesis de grado
• Fecha de Publicación: 2023
• Institución: Universidad de Lima
• Repositorio: ULIMA-Institucional
• Lenguaje: español
• OAI Identifier: oai:repositorio.ulima.edu.pe:20.500.12724/19382
• Enlace del recurso: https://hdl.handle.net/20.500.12724/19382
• Nivel de acceso: acceso abierto
• Materia: Política fiscal; Impuestos; Desarrollo económico; Perú; Chile; Fiscal policy; Taxation; Economic development; https://purl.org/pe-repo/ocde/ford#5.02.01

During the period from 1995 to 2022, Peru and Chile experienced diverse trends in fiscal policy and growth. In Peru, throughout this period, several reforms and fiscal adjustments were implemented in order to reduce fiscal deficits and maintain debt sustainability, objectives that were mainly driven by the mining and construction sectors. Chile, on the other hand, maintained a more stable fiscal policy, with an approach characterized by fiscal discipline and macroeconomic stability and, likewise, its growth was supported by commodity prices and an increase in foreign investment. The objective of this paper is to evaluate to what extent the tax structure has an effect on economic growth in Peru and Chile during the selected period. Therefore, we seek to answer questions such as: ¿What is the extent of the effect of taxes on consumption, capital and labor on growth? Representing the later as productivity. Likewise, ¿Which tax exerts the greatest influence? and whether there is indeed a significant relationship between the tax structure and the selected endogenous. Ultimately, we seek to demonstrate the feasibility of measuring the impact of the tax structure on growth, despite the complexities associated with this type of estimation. Finally, we obtain results that, although they vary in certain aspects with the values obtained from the studies on which we based ourselves, they are significant and allow us to achieve an adequate interpretation of the tax variables, as well as to demonstrate a relationship between economic growth and the tax structure.