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

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.

Name thesis:degree_name

Economista

Level thesis:degree_level

Título Profesional

Discipline thesis:degree_discipline

Economía

Grantor dc:publisher

Universidad de Lima

Year dc:date.issued

2023

Author dc:creator

• García Romani, Luis Enrique

Advisor dc:contributor.advisor

• Mello Romero, Augusto Emiliano

• Política fiscal
• Impuestos
• Desarrollo económico
• Perú
• Chile
• Fiscal policy
• Taxation
• Economic development

Statement dc:rights

• info:eu-repo/semantics/openAccess

Licence dc:rights.uri

• https://creativecommons.org/licenses/by-nc-sa/4.0/

Language dc:language.iso

spa

Handle dc:identifier.uri

https://hdl.handle.net/20.500.12724/19382

OAI identifier oai:identifier

oai:repositorio.ulima.edu.pe:20.500.12724/19382