Resumo

MANJON ALVAREZ, Adrián M.. Dynamic Elasticities of Tax Revenue: Short run and Long run Evidences forBolivia (1990-2018). rlde [online]. 2019, n.31, pp.99-133. ISSN 2074-4706.

The main objective of this paper lies over the estimation of tax revenue elasticities in the long-run and the short-run for Bolivian total tax revenue and by component through an Error Correction Mechanism including possible asymmetries of tax revenue elasticities in the short-run and asymmetries over the adjustment parameter. Also in this paper, the relevant literature was systematized. Using quarterly data of total tax revenue without hydrocarbons direct tax, VAT (domestic), VAT (import), Transaction Tax and Customs Tax. Most of the estimations shows asymmetric and elastic responses evidences of the tax revenue in the short-run (volatil) concluding, at most, in a progressive tax system in the long-run with significative asymmetric responses (countercyclical and procyclical) in the short-run.

Palavras-chave : Tax Revenue Elasticities; Error Correction Mechanism; Asymmetric Models; Dynamic Models; Tax Revenue Volatility and Growth.

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