Desequilibrio monetario e ingresos fiscales

Abstract

This paper addresses to subject to theoretical analysis and econometric testing the hypothesis, advanced by other analysis, that monetary variables may have exerted some influence in the past short run evolution of the real value of tax collections. Consequently, the questions posed are 1) ¿through which channels do eventually monetary variables affect the real value of tax collections?, and 2) ¿what is the degree of that influence?. Perhaps the main theoretical result is the conclusion that the total effect of monetary disequilibrium on the real value of tax collections is indeterminate, due to the simultaneous operation of opposite influences.