Efectos macroeconómicos asociados a cambios en la tasa marginal impositiva

Revista de Administración, Finanzas y Economía (Journal of Management, Finance and Economics)

In this paper is analyzed the macroeconomic effects associated with increases in the capital tax rate and labor tax rate under a Neoclassical model with elastic labor supply and positive externalities due to government's spending. It is found that these policies reduce the production, the investment and the labor supply; however, the effects over the consumption are different. It is concluded that tax reforms based on labor income is more contractive that tax reforms based on capital income

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