Clasificación de los Sistemas Fiscales en la OCDE

  1. Fernández Fernández, José Alejandro
  2. Bejarano Vázquez, Virginia 1
  3. Vicente Virseda, Juan Antonio 1
  1. 1 Universidad ESERP, Madrid (España)
Journal:
Actualidad Económica

ISSN: 2250-754X,  0327-585X

Year of publication: 2020

Issue Title: Enero-Abril

Volume: 30

Issue: 100

Pages: 45-60

Type: Article

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More publications in: Actualidad Económica

Abstract

El objeto de este trabajo es obtener una clasificación, por grupos homogéneos de sistemas tributarios, de todos los países integrantes de la OCDE, para los años 2007 y 2014, por coincidir con el inicio y desarrollo posterior de la crisis financiera. Para ello, en primer lugar, se realiza un escalamiento multidimensional aplicando un modelo PROXCAL. A partir de las distancias obtenidas con el modelo, se realiza un análisis clúster jerárquico, que permite agrupar los sistemas tributarios de todos los países de la OCDE en siete clústeres homogéneos. Finalmente, el análisis se completa incorporando las características económicas específicas de los países integrantes de cada grupo, a través de magnitudes como la Deuda Pública, la productividad o los índices de volumen encadenados del PIB, calculados a partir de las recomendaciones del Sistema Europeo de Cuentas (SEC-2010).

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