Política de impuestos en un modelo de crecimiento endógeno dirigido por el sector exportador

Abstract

We study tax policy in a two-sector model of endogenous growth. Technological change is produced only by the export sector firms. Technological knowledge can be used by the import sector firms. The government taxes the output of the export and the import sector firms. First, the export and the import sector firms are taxed with a common rate. Thus, the growth rate of the model with a common rate is lower than the model without taxes. We also show that when the tax rate is reduced only in the export (import) sector firms, the growth rate increases (decreases). We show the optimal solution and the optimal economic policy.