Armonización fiscal del iva entre países de diferente tamaño
DOI:
https://doi.org/10.18381/eq.v2i1.167Abstract
Este trabajo pretende demostrar que una política de armonización fiscal del impuesto al valor agregado (iva) entre dos economías de diferente tamaño que comercian con bienes y servicios en un mercado oligopólico, representa una mejora potencial del bienestar en el sentido de Pareto. Lo anterior se fundamenta en el hecho de que dos países que tienen diferentes tasas de iva y que comercian libremente entre ellos, podrían utilizar la política fiscal de manera estratégica para mejorar dicho bienestar individual. Sin embargo, este trabajo demuestra que una política cooperativa de armonización fiscal trae consigo una mejora en el bienestar colectivo.Downloads
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