Sobre la homogeinización de la presión fiscal en la agricultura pampeana tras la devaluación.

Mundo Agrario

Diego Ariel Fernández¹ 

[1] CIEA, Facultad de Ciencias Económicas. Universidad de Buenos Aires

关键词: concentración económica;    agricultura;    región pampeana;    impuestos;   

DOI  :  

学科分类：农业科学（综合）

来源: Universidad Nacional de la Plata * Facultad de Humanidades y Ciencias de la Educacion

【 摘 要 】

The last decade of the XX century was characterized by a sharp acceleration of the Pampa’s agriculture economic concentration, process that continues after the devaluation of the beginning of 2002. Various factors converge molding this evolution: economies of scale, the management of the exchange rate, technological developments (among others). In this paper we study one of those conditions: the tax policy. It analyzes the taxes levied to agriculture and its rates, differentiating according to the scale and technological profile of a typology of producers, calculating an indicator of the tax burden (weight of taxes on gross income of the farm). We conclude that in the new century, there was a significant homogenization in terms of the amounts required by the state to different types of agents, thereby minimizing the possibility that this tool allows him for model a more decentralized social fabric for the region.

【 授权许可】

Unknown