Resumen

CABALLERO MARTINEZ, Rolando  y  AVALOS ARCIENEGA, Ruth Alejandra. Short and Long-term Tax Elasticities in Bolivia, 1990-2016. Revista de coyuntura y perspectiva [online]. 2017, vol.2, n.2, pp.31-104. ISSN 2415-0622.

Abstract This article aims to provide a measure of the elasticities of the main taxes of the system tax in Bolivia in the period 1990: 01 to 2016: 12, so that it contributes to the analysis of the fiscal situation of the country. Estimates of elasticities are obtained through the application of error correction models and vectors cointegration, and in this way, the short and long term elasticities are estimated. The results show that the long-term elasticity of the different tax revenues is mostly elastic with respect to their tax bases, confirming sensitivity, sustainability and importance for the national economy and of the different tax collections analyzed in this document.

Palabras clave : Time Series Econometrics; Public Economics; Simulation and Prediction; Taxation and Revenue.

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