projects


Area:


Main Researcher:
Armando Cáceres

Investigadores y asistentes de investigación:
Miguel Robles
Juan Manuel García

Supporters:
Ministerio de Economía y Finanzas

 
Analysis of distortions in foreign trade and the labor market: application of the Sales Tax and Excise Tax

Abstract

The general objective of this project was to have a general diagnosis that would permit introducing transparent mechanisms, accountability in fiscal policy and, especially, measures to avoid erosion of the tax system. Specifically, the study was directed to establish mechanisms for the strict control of exemptions in a context of fiscal equilibrium. Results of the project permitted giving the General Policy Directorate for Public Income of Peru’s Ministry of Finance and Economy the evaluation instruments for fiscal policy needed to estimate the effects of the exemption system related to sales tax and excise tax. Armando Cáceres and Miguel Robles were in charge of the project, and they had the support of Juan Manuel García.