Molina, Mario García; Gómez, Ana Paola - In: Revista de Economía Institucional 7 (2005) January-June, pp. 43-61
The efficacy of tax reforms is estimated for the period 1973-2000 using three ARIMAX models for the real revenue and the revenue/GDP ratio. The analysis, including only those reforms changing tax bases and/or tariffs, or that aim to increase revenue or reduce evasion, shows that only two out of...