Mundo Agrario | |
Sobre la homogeinización de la presión fiscal en la agricultura pampeana tras la devaluación. | |
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
【 预 览 】
Files | Size | Format | View |
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RO201911300290156ZK.pdf | 670KB | download |