Classification of Fiscal Systems in the OECD

Mostrar todas las versiones(2)

The aim of this paper is to obtain a classification, by homogeneous groups of tax systems, of all the member countries of the OECD, for the period between 2007 and 2014, since it coincides with the beginning and subsequent development of the financial crisis. For this, first, a multidimensional scal...

Descripción completa

Guardado en:
Detalles Bibliográficos
Autores principales: Fernández Fernández, José Alejandro, Bejarano Vázquez, Virginia, Vicente Virseda, Juan Antonio
Formato: Artículo revista
Lenguaje:Español
Publicado: Facultad de Ciencias Económicas. Instituto de Economía y Finanzas 2021
Materias:
Tax system
tax competition
multidimensional scaling analysis
economic growth
Sistema tributario
competencia fiscal
análisis de escalamiento multidimesional
crecimiento económico
Acceso en línea:https://revistas.unc.edu.ar/index.php/acteconomica/article/view/28764
Aporte de:
Revistas de la UNC de Universidad Nacional de Córdoba
id I10-R10-article-28764
record_format ojs
spelling I10-R10-article-287642022-08-21T23:54:44Z Classification of Fiscal Systems in the OECD Clasificación de los Sistemas Fiscales en la OCDE Fernández Fernández, José Alejandro Bejarano Vázquez, Virginia Vicente Virseda, Juan Antonio Tax system tax competition multidimensional scaling analysis economic growth Sistema tributario competencia fiscal análisis de escalamiento multidimesional crecimiento económico The aim of this paper is to obtain a classification, by homogeneous groups of tax systems, of all the member countries of the OECD, for the period between 2007 and 2014, since it coincides with the beginning and subsequent development of the financial crisis. For this, first, a multidimensional scaling is performed applying a PROXCAL model. From the distances obtained with the model, a hierarchical cluster analysis is carried out, which allows grouping the tax systems of all the OECD countries in seven homogeneous clusters. Finally, the analysis is completed by incorporating the specific economic characteristics of the member countries of each group, through magnitudes such as Public Debt and productivity or linked volume indices of GDP, calculated from the recommendations of the European System of Accounts (SEC-2010). 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). Facultad de Ciencias Económicas. Instituto de Economía y Finanzas 2021-05-12 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Articles Artículos application/pdf https://revistas.unc.edu.ar/index.php/acteconomica/article/view/28764 Actualidad Económica; Vol. 30 No. 100 (2020): January-April; 45-60 Actualidad Económica; Vol. 30 Núm. 100 (2020): Enero-Abril; 45-60 2250-754X 0327-585X spa https://revistas.unc.edu.ar/index.php/acteconomica/article/view/28764/29737 https://creativecommons.org/licenses/by-nc-nd/4.0
institution Universidad Nacional de Córdoba
institution_str I-10
repository_str R-10
container_title_str Revistas de la UNC
language Español
format Artículo revista
topic Tax system
tax competition
multidimensional scaling analysis
economic growth
Sistema tributario
competencia fiscal
análisis de escalamiento multidimesional
crecimiento económico
spellingShingle Tax system
tax competition
multidimensional scaling analysis
economic growth
Sistema tributario
competencia fiscal
análisis de escalamiento multidimesional
crecimiento económico
Fernández Fernández, José Alejandro
Bejarano Vázquez, Virginia
Vicente Virseda, Juan Antonio
Classification of Fiscal Systems in the OECD
topic_facet Tax system
tax competition
multidimensional scaling analysis
economic growth
Sistema tributario
competencia fiscal
análisis de escalamiento multidimesional
crecimiento económico
author Fernández Fernández, José Alejandro
Bejarano Vázquez, Virginia
Vicente Virseda, Juan Antonio
author_facet Fernández Fernández, José Alejandro
Bejarano Vázquez, Virginia
Vicente Virseda, Juan Antonio
author_sort Fernández Fernández, José Alejandro
title Classification of Fiscal Systems in the OECD
title_short Classification of Fiscal Systems in the OECD
title_full Classification of Fiscal Systems in the OECD
title_fullStr Classification of Fiscal Systems in the OECD
title_full_unstemmed Classification of Fiscal Systems in the OECD
title_sort classification of fiscal systems in the oecd
description The aim of this paper is to obtain a classification, by homogeneous groups of tax systems, of all the member countries of the OECD, for the period between 2007 and 2014, since it coincides with the beginning and subsequent development of the financial crisis. For this, first, a multidimensional scaling is performed applying a PROXCAL model. From the distances obtained with the model, a hierarchical cluster analysis is carried out, which allows grouping the tax systems of all the OECD countries in seven homogeneous clusters. Finally, the analysis is completed by incorporating the specific economic characteristics of the member countries of each group, through magnitudes such as Public Debt and productivity or linked volume indices of GDP, calculated from the recommendations of the European System of Accounts (SEC-2010).
publisher Facultad de Ciencias Económicas. Instituto de Economía y Finanzas
publishDate 2021
url https://revistas.unc.edu.ar/index.php/acteconomica/article/view/28764
work_keys_str_mv AT fernandezfernandezjosealejandro classificationoffiscalsystemsintheoecd
AT bejaranovazquezvirginia classificationoffiscalsystemsintheoecd
AT vicentevirsedajuanantonio classificationoffiscalsystemsintheoecd
AT fernandezfernandezjosealejandro clasificaciondelossistemasfiscalesenlaocde
AT bejaranovazquezvirginia clasificaciondelossistemasfiscalesenlaocde
AT vicentevirsedajuanantonio clasificaciondelossistemasfiscalesenlaocde
first_indexed 2022-08-20T00:58:59Z
last_indexed 2022-10-04T12:26:04Z
_version_ 1770716847106162688

Ejemplares similares