Distribución del ingreso Enfoques y políticas públicas desde el Sur

Distribución del ingreso Enfoques y políticas públicas desde el Sur

Marta Novick y Soledad Villafañe (Eds.)

16 IMPACTO

SISTEMA IMPOSITIVO SEGURIDAD SOCIAL

DISTRIBUTIVO DEL Y DE LA

Roberto Pereyra y Paula Vijoditz

Resumen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

Roberto Pereyra y Paula Vijoditz

,&*(-',($/'()2:"5(&.',2-"3/&"-/";.2.0(25(&.'#",&-/!'2"'25$(4."+,#1,&-()#"&."'4,5(.#-" *(-',($/'()#-?"7("$(&."&!";.2.0(25(&.'#"+,#+(#",&-/!'2.'&"*&"!#-">+#,'&-"9"J#.',($/0(#< .&-"2"!2"7&1/,(*2*"7#0(2!"!&"0#.;&,&."+,#1,&-()(*2*"2!"7(-'&52:"!2"0#$&,'/,2"*&!"*4;0('" 5&*(2.'&"(5+/&-'#-"&."-/"529#,G2",&1,&-()#-:",&)(&,'&"1,2."+2,'&"*&"*(0=2"+,#1,&-()(< *2*:"2/.3/&".#"!2"2./!2?"

1. Introducción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d',2"!(5('20(6."'(&.&"3/&")&,"0#."!#-"-/+/&-'#-",&!2'()#-"2!"',2-!2*#"*&"!2"(.0(*&.0(2" (5+#-('()2?" ."5/0=2-"#02-(#.&-:"&!",&-+#.-2$!&"!&12!"*&"/."(5+/&-'#:"&-"*&0(,:"-#$,&" 3/(&."*&$&,G2",&02&,"-&1F."!2-"!&9&-"',($/'2,(2-:".#"&-"3/(&."&E&0'()25&.'&"-#+#,'2"-/" 02,12?"N2"02+20(*2*"*&"/."(5+/&-'#"*&"2!'&,2,"!#-"+,&0(#-"*&"!#-"$(&.&-"9"-&,)(0(#-"&-" 1 Una síntesis de estudios previos en Argentina fue realizada por Sabaini, J. y Rossignolo, D. (2008), “Argentina: Análisis de la situación tributaria y propuestas de reformas impositivas destinadas a mejorar la distribución del ingreso.” 2 Ver Fullerton, D. y Metcalf, G. (2002), “Tax incidence”, NBER, donde se resume gran parte de los aportes recientes a nivel internacional.

421

Roberto Pereyra y Paula Vijoditz

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e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fW:" #+0(6."3/&"(.0#,+#,2"&!"-/+/&-'#"*&"3/&"&!"(.1,&-#"-&",&+2,'&"*&"5#*#"/.(E#,5&"&.',&" '#*#-"-/-"5(&5$,#-:"2"!2")&H"3/&"2',($/9&"!2"5(-52"-('/20(6."&0#.65(02"2"=#12,&-"0#." (1/2!".()&!"*&"(.1,&-#"0#."(.*&+&.*&.0(2"*&"-/-".&0&-(*2*&-g:"=&0=#"3/&"0#.-'('/9&" /.2"0!2,2",&-',(00(6.?"7(."&5$2,1#:"!2-"#+0(#.&-"2!'&,.2'()2-"'25+#0#"&-'I."&R&.'2-"*&" !(5('20(#.&-?" ."&-'&"&%&,0(0(#:"+#,"!#"'2.'#:".#"-&",&2!(H2."2%/-'&-".("+#,"2*/!'#"&3/(< )2!&.'&".("&0#.#5G2-"*&"&-02!2?" 3 La elasticidad es la razón entre el cambio proporcional de una variable con respecto del cambio proporcional de otra variable. La elasticidad de la demanda (oferta) mide la variación porcentual que experimenta la cantidad demandada (ofrecida) como consecuencia de una variación en el precio de un uno por ciento, es decir, mide la intensidad con la que responden los compradores a una variación en el precio. 4 La medición de la pobreza con el método de la línea de pobreza procura establecer la capacidad de los hogares para adquirir, a partir de sus ingresos, un conjunto de bienes alimentarios y no alimentarios considerados esenciales. La canasta alimentaria se calcula teniendo en cuenta las necesidades calóricas de cada individuo del hogar, según el sexo y la edad.

422

Impacto distributivo del Sistema Impositivo y de la Seguridad Social

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14 En el año 2006, el 11.5% de los hogares sólo obtuvo ingresos que provinieron de algún tipo de transferencias otorgadas por el Estado. El 92% de esos hogares percibía jubilaciones y pensiones. 15 Los recursos de la Seguridad Social no son considerados impuestos por lo que no se toman en cuenta en el análisis distributivo de este apartado. Estos son considerados en el apartado de la Seguridad Social. Cuando al total de impuestos se le adicionan los recursos de la Seguridad Social, la presión tributaria asciende a 23% del PBI.

426

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16 Cuando se considera en conjunto el Sistema Impositivo, el criterio de traslación que se tuvo en cuenta para Impuesto a las Ganancias de personas jurídicas fue la hipótesis 1 (ver apartado 5.1.1)

427

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17 Ver el Anexo para un detalle más preciso del procedimiento. 18 Este supuesto de incidencia considera que los accionistas son individuos que se ubican en el último intervalo de la distribución. Al no tener información detallada al respecto se tuvo que tomar arbitrariamente esta decisión.

428

Impacto distributivo del Sistema Impositivo y de la Seguridad Social

Cuadro Nº 4. Concentración del Impuesto a las Ganancias según distintas hipótesis de traslación

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429

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Impacto distributivo del Sistema Impositivo y de la Seguridad Social

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-'#-"*#-"(5+/&-'#-"-#."!#-"5I-",&1,&-()#-"*&!"7(-'&52?" -'#"-&"52.(;&-'2"&."&!")2!#," *&!"G.*(0&"*&"\2]^2.(:"C?eeD:"+#-('()#"9"&!&)2*#?"@#,"-/"+2,'&:"-("$(&."!2"(.0(*&.0(2" ,&*(-',($/'()2"&-",&1,&-()2:"M7lrC?CCD:"&-"5/0=#"5&.#,"3/&"!2"*&!"8P>:"*2*#"3/&"-/" 5&.#,"(5+#,'2.0(2"&."!2",&02/*20(6."'#'2!?" !"&!&)2*#"1,2*#"*&",&1,&-()(*2*"-&"+/&*&"#$-&,)2,"'25$(4."0#."!2"+,&-(6."',($/'2,(2:" *#.*&"!#-"*&0(!&-"5I-"+#$,&-"*&"!2"*(-',($/0(6."+212."/."2!'#"+#,0&.'2%&"*&"&-'#-"(5< +/&-'#-:"(.0!/-#"5I-"3/&"!#"3/&"+212."*&"8P>?"

34543&C!"!'H8#&>!&IJ%8"*+')K,& N#-"Q&,&0=#-"*&" R+#,'20(6."VQ sW"0#.-'('/9&,#.:"&."&!"2U#"BCCD:"!2"-&1/.*2"E/&.'&" *&"(.1,&-#-"',($/'2,(#-"*&!"+2G-?"7("$(&."&-'&"1,2)25&."2!02.H2"2"/."0#.%/.'#"5/9"25< +!(#"9"=&'&,#14.&#"*&"$(&.&-:"!#-"0#5$/-'($!&-:",&-(*/#-"2!(5&.'2,(#-"+2,2"2.(52!&-:" 20&('&-:"0&,&2!&-"9"#!&21(.#-2-:"0#.0&.',2,#."5I-"*&!"Sh["*&"!2",&02/*20(6.?"N2"02*&< .2"21,#(.*/-',(2!"VJ>8W"!(*&,2"!2",&02/*20(6."0#."/."Dh:h[:"!/&1#"-(1/&."!#-"+,#*/0< '#-"5(.&,2!&-"VE/.*25&.'2!5&.'&"+&',6!&#"9"12-W"0#."/."Bg["9";.2!5&.'&:"/."1,/+#" 5/9"=&'&,#14.&#"*&"$(&.&-"(.*/-',(2!&-:"0#."/."XC:h[?" -'&"',($/'#"0#.-'('/9&"/."02-#" +2,'(0/!2,"&."&!"2.I!(-(-"*&"(.0(*&.0(2"*(-',($/'()2"92"3/&:"2*&5I-"*&!"&E&0'#";-02!:"-&" 20 Los impuestos internos incluyen, entre otros, al tabaco, bebidas alcohólicas, analcohólicas y telefonía celular. 21 Se utiliza la ENGH (tanto para bienes específicos como para combustibles)

432

Impacto distributivo del Sistema Impositivo y de la Seguridad Social

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h[W"VT#1/4-"!*&+9?:"BCCSW?"N#-"5#.'#-"*&"&R0&*&.'&" 2!"0#.-/5(*#,"-#$,&"!2"J>8"0#,,&-+#.*&."2"/.2"&-'(520(6."0##,*(.2*2"+#,"T#1/4-"9" @#,'#"&."&!"2U#"BCCS?"N#-"5#.'#-"*&!"&R0&*&.'&"*&!"0#.-/5(*#,"-#$,&"0#5$/-'($!&-" +&,'&.&0&."2"&-'(520(#.&-"+,#+(2-:"3/&"-&"*&'2!!2."&."&!">.&R#?"N2"&-'(520(6."*&"!2" (.0(*&.0(2"+#,"&-',2'#-"*&"(.1,&-#-"-&",&2!(H6"2"+2,'(,"*&!"0#.-/5#"*&"!#-"$(&.&-"&-+&< 0G;0#-"&."!2" TLA? !" \2]^2.(" *&!" &E&0'#" ;-02!:" F.(025&.'&:" &-" *&" f8@?

6. Incidencia distributiva de la Seguridad Social @2,2" &)2!/2," !2" (.0(*&.0(2" *(-',($/'()2" 21,&12*2" *&" !2" 7&1/,(*2*" 7#0(2!" -&" ,&3/(&,&" &-'(52,"!#-"*#-"02.2!&-"2"',2)4-"*&"!#-"0/2!&-"&!" -'2*#"(.'&,)(&.&"&."&-&"I5$('#K"!2-" +,&-'20(#.&-"9"',2.-E&,&.0(2-"#'#,12*2-"+#,"/."!2*#:"9"!#-",&0/,-#-"#$'&.(*#-"+2,2"-/" ;.2.0(25(&.'#:"+#,"&!"#',#? 6.1 Gasto Público en Seguridad Social N2-" +,&-'20(#.&-Be" 9" ',2.-E&,&.0(2-Bg" 3/&" &!" -'2*#" ,&2!(H2" &." &!" 52,0#" *&!" 7(-'&52" *&"7&1/,(*2*"7#0(2!"0#.-'('/9&."/."(5+#,'2.'&"2+#,'&"0/2.'('2'()#"9"*&",&*/00(6."*&" !2-"*&-(1/2!*2*&-"*&!"(.1,&-#"*&"!#-"=#12,&-?" ."&!"2U#"BCCD:"&!"12-'#"*&!"L#$(&,.#" T20(#.2!"&."7&1/,(*2*"7#0(2!:"gB?XCY"5(!!#.&-"*&"+&-#-:",&+,&-&.'6"/."gC["*&!"L2-'#" @F$!(0#"T20(#.2!"9"D"+/.'#-"+#,0&.'/2!&-"*&!"@i8?" ."&!"0/2*,#"-(1/(&.'&"-&"*&'2!!2"!2" *(-',($/0(6."+#,"+,#1,252?" @2,2"!2"2-(1.20(6."*&"(.0(*&.0(2:"-&"0#.'6"0#."!2"(.E#,520(6."3/&"'(&.&"!2" @A"-#< $,&"!2"*(-',($/0(6."*&"*(0=2-"',2.-E&,&.0(2-"&.',&"!#-"*(-'(.'#-"(.'&,)2!#-"*&"(.1,&-#?" N/&1#:"-&"*(-',($/96"&!"5#.'#"'#'2!"*&"!2-"+,&-'20(#.&-"9"',2.-E&,&.0(2-"*&!"L#$(&,.#"" 23 Las prestaciones de la Seguridad Social comprenden: el total de jubilaciones y pensiones correspondientes a la Administración Nacional de la Seguridad Social; las pasividades de las cajas provinciales de previsión social transferidas a la Administración Nacional; el pago de los retiros y pensiones de las Fuerzas Armadas; los beneficios jubilatorios correspondientes a la Caja de Retiros, Pensiones y Jubilaciones de la Policía Federal; los retiros de la Gendarmería Nacional, la Prefectura Naval Argentina y de la Policía de ex - Territorios Nacionales; las pasividades del Servicio Penitenciario Federal; así como las pensiones no contributivas administradas por la Secretaría de Desarrollo Social; y el pago de las pasividades del Poder Judicial de la Nación, incluido en el presupuesto de la Administración Nacional de la Seguridad Social. Además deben computarse las prestaciones mínimas y médico asistenciales a jubilados y pensionados. 24 La transferencias incluyen: subsidios al desempleo, asignaciones familiares y los recursos con destino al Instituto Nacional de Servicios Sociales para Jubilados y Pensionados.

435

Roberto Pereyra y Paula Vijoditz

Cuadro Nº 11. Gasto Público en Seguridad Social Nacional Año 2006 (en millones de pesos)

f/&.'&K"Q(,&00(6."*&">.I!(-(-"*&"L2-'#"@F$!(0#"9"@,#1,252-"7#0(2!&-"!9+,*!2K"!2-"&5+,&-2-"',2-!2*2."&!"0#-'#"*&!"(5+/&-'#" 2/5&.'2.*#"!#-"+,&0(#-"9"+#,"&.*&:"!2-"0#.',($/0(#.&-",&02&."'#'2!5&.'&"-#$,&"&!" 0#.-/5#? N#-">+#,'&-"9"J#.',($/0(#.&-"E/&,#."*&*/0(*#-"*&"!#-"(.1,&-#-"$,/'#-?"N#-"*&'2!!&-"*&" &-'&"+,#0&*(5(&.'#"-&"&R+#.&."&."&!"2.&R#"*&!"*#0/5&.'#?" !"J/2*,#"Tq"Xg"5/&-',2" 0/I.'#"+212"02*2"(.'&,)2!#"*&"(.1,&-#"*&">+#,'&-"9"J#.',($/0(#.&-"-&1F."02*2"=(+6< '&-(-"*&"',2-!20(6.?"" Cuadro Nº 14

f/&.'&K"&!2$#,20(6."+,#+(2"-#$,&"!2"$2-&"*&"!#-"*2'#-" @A"0#.< '(./20(6."-&"5/&-',2"065#"-&"0#.0&.',2"&!";.2.0(25(&.'#"&R'&,.#"&."!#-"(.'&,)2!#-"*&" !2"*(-',($/0(6.?" Cuadro Nº 15

f/&.'&K"&!2$#,20(6."+,#+(2"-#$,&"!2"$2-&"*&"!#-"*2'#-" @A"9">f8@?

!" \2]^2.(" *&" !#-" (5+/&-'#-" 3/&" ;.2.0(2." !2" 7&1/,(*2*" 7#0(2!" 2,,#%2" /." )2!#," *&" f8@?

N2"(.0(*&.0(2"'#'2!"*&!"7(-'&52"*&"7&1/,(*2*"7#0(2!"-#$,&"!#-"(.1,&-#-"*&"!#-"=#12,&-:" 0#."!2"=(+6'&-(-"X"*&"',2-!2*#"*&"!2"02,12"*&"!#-">+#,'&-"9"J#.',($/0(#.&-:"&-"+,#1,&-(< )2?" -'#"-&"&)(*&.0(2"&."&!"G.*(0&"M7l"3/&"'#52"/.")2!#,"*&"*&5I-:"!#-">+#,'&-"9"J#.',($/0(#.&-"0#." &-'2"=(+6'&-(-"*&"',2-!20(6."5&%#,2,#."!2"*(-',($/0(6."*&!"(.1,&-#?" ."025$(#:"0/2.*#" -&"=(H#"&!"-/+/&-'#"*&"3/&"!2-"J#.',($/0(#.&-"-&"',2-!2*2,#."2"!#-"0#.-/5(*#,&-"*&"!#-" $(&.&-"9"-&,)(0(#-:")G2"(.0,&5&.'#"&."!#-"+,&0(#-"3/&"=20&."!2-"&5+,&-2-:"!#-",&0/,-#-" ,&-/!'2,#.",&1,&-()#-:"*&!"5(-5#"5#*#"3/&"-/"&E&0'#",&*(-',($/'()#?"@#,"-/"+2,'&:"&!" ;.2.0(25(&.'#"&R'&,.#:"0#5+/&-'#"+#,"/."0#.%/.'#"*&"(5+/&-'#-"*&"*()&,-2"G.*#!&:" ,&-/!'6"!&)&5&.'&"+,#1,&-()#?"7("&!"8P>".#"=/$(&,2"&-'2*#";.2.0(2.*#"!2"7&1/,(*2*" 7#0(2!"9"2!1F."#',#"(5+/&-'#"*&"02,I0'&,"5&.#-",&1,&-()#"!#"=/$(&,2"=&0=#:"&!"2.I!(-(-" *&"(.0(*&.0(2"=2$,G2",&-/!'2*#"2F."5I-"+,#1,&-()#?" N2-"',2.-E&,&.0(2-",&2!(H2."&!"529#,"2+#,'&"*&"!2"(.0(*&.0(2",&*(-',($/'()2"(5+!(02.*#" /.2" ,&*/00(6." *&!" 0#&;0(&.'&" *&" L(.(" *&" 5I-" *&" S" +/.'#-?" N2" 7&1/,(*2*" 7#0(2!" &." E#,52"0#.%/.'2:";.2!5&.'&:"9"0#."!2"=(+6'&-(-"X"*&"',2-!2*#:"5&%#,2"!2"*(-',($/0(6."*&!" (.1,&-#"&."/."XB["V5&*(*2"+#,"&!"G.*(0&"*&"L(.(W?""""

444

Impacto distributivo del Sistema Impositivo y de la Seguridad Social

Bibliografía

>=/52*2:" A?:" J2.2)&-&:" >?:" L2-+2,(.(:" N?:" @#,'#:">?"9"72.1/(.&''(:"@?"VXYYDW"b85+20< '#" *(-',($/'()#" *&!" +,&-/+/&-'#" +F$!(0#?" >-+&0'#-" 5&'#*#!61(0#-c:" 8.-'('/'#" O#,< 0/2'#"Q("O&!!2:"J&.',#"*&"8.)&-'(120(#.&-" 0#.65(02-? >!'(5(,:"d?"9"i&002,(2:"N?"VXYYYW:"bQ(-',($/< 0(6."*&!"8.1,&-#"&."!2">,1&.'(.2c:"J @>N:" 7&,(&"M&E#,52-" 0#.65(02-"gC? i&002,(2:"N?"VXYYZW:"bJ,('&,(#-"#+&,2'()#-"*&" !2-"&.0/&-'2-"*&"=#12,&-"9"!2"5&*(0(6."*&" !#-"(.1,&-#-c:"J @>N? J25&!#:"A?"VXYYZW"b !"8.1,&-#"&."!2-" .0/&-< '2-"*&"A#12,&-"9"&."&!"7(-'&52"*&"J/&.'2-" T20(#.2!&-c:"J @>NNpiJM>"VXYYeW"bJ/&.'2-"T20(#.2!&-a 8.E#,5&"m&'#*#!61(0#c"&."b -'/*(#-"+2,2" &!"Q(-&U#"*&"@#!G'(02-"@F$!(02-c:")#!/5&." XX:"@,#1,252"*&">-(-'&.0(2"O40.(02"+2,2" &!"f#,'2!&0(5(&.'#"*&"!2"L&-'(6."*&!"7&0< '#," @F$!(0#" >,1&.'(.#:" +/$!(020(6." 0#.< %/.'2"@T`QpL#$(&,.#">,1&.'(.#pi8Mf? J#^&!!:" f?" VXYYhW:" bm&2-/,(.1" (.&3/2!('9c:" N7 " A2.*$##]" &." I'8,87)'& 0!")!#:" @,&.'(0&"A2!!? Q$#,](.:" Q?" 9" f&!*52.:" L?" VBCCZW:" bN#-" (.< 1,&-#-"+F$!(0#-c:"&."bN2-"+#!G'(02-";-02< !&-"&."!2">,1&.'(.2K"/."0#5+!&%#"025(.#" =20(2"!2"&3/(*2*"9"!2"&;0(&.0(2c:"J8@@ J? Q(,&00(6." *&" 8.)&-'(120(#.&-" 9">.I!(-(-" f(-< 02!:" bQ&-'(.#" *&" !2" ,&02/*20(6." *&" !#-" (5+/&-'#-" 2!" eC,22,:" >?" VBCCDW" b@#)&,'9" 2.*" 3/('9K" m&2-/,&5&.':" @#!(09" 2.*" -'(< 52'(#."^('="Q2*c:"7+,(.1&,"2.*"'=&"8.'&,< .2'(#.2!" Q&)&!#+5&.'" M&-&2,0=" J&.',&:" =''+Kpp^^^?(*,0?02? f/!!&,'#.:"Q?"9"m&'02!E:"L?"VBCCBW:"bO2R"(.0(< *&.0&c:"Ti M? L2-+2,(.(:"N?"VXYYYW:"b8.0(*&.0(2"Q(-',($/'()2" *&!"7(-'&52"(5+#-('()#"2,1&.'(.#c:"&."b !" 7(-'&52"O,($/'2,(#"&.">,1&.'(.2c:"f8 N? A&0]52.:"j?"VXYYeW"bu=2'"A2-"i&&."N&2,.&*" 2$#/'" N2$#," 7/++!9" (." `.('&*" 7'2'&-" (." '=&" @2-'"O^&.'9"v&2,-wc:"=7!")'+,& I'8O ,87)'&/! )!P? m2/,(H(#:"M?"VBCCZW"b@#!G'(02-"*&"O,2.-E&,&.< 0(2-" m#.&'2,(2-" &.">,1&.'(.2K" `.2" )2< !/20(6." *&" -/" 85+20'#" -#$,&" !2" @#$,&H2" 9" !2" Q&-(1/2!*2*" 9" *&" -/-" J#-'#-c:" d8O" >,1&.'(.2? m(.(-'&,(#"*&"@!2.(;020(6."f&*&,2!:"8.)&,-(6." @F$!(02"9"7&,)(0(#-"p"7&0,&'2,G2"*&" .&,1G2" p"8.E#,520(6."*&!"5&,02*#"p"m&,02*#"*&" A(*,#02,$/,#-"p"8.E#,520(6." -'2*G-'(02?" T#1/4-:"j?:"@#,'#:">?:"J(2++2:"J?:"Q("L,&-(2:" N?"9"d.#E,(:">?"VBCCSW"b )2!/20(6."*&" (5+20'#-"&0#.65(0#-"9"-#0(2!&-"*&"+#< !G'(02-"+F$!(02-"&."!2"J2*&.2">1,#(.*/-< ',(2!:c:"f#,#"*&"!2"J2*&.2">1,#(.*/-',(2!" >,1&.'(.2? @&0=52.:" j?" VXYZhW" bu=#" +2(*" '=&" O2R&-:" XYDh)*$"!#R&S+J!#R&+,>&*H!&C)#*")D$*)8,& 8T&6,'87!R&SH!&U,)*!>&0*+*!#R&5V3GR&5VL5R& 5VWG:">02*&5(0"@,&--:"T&^"v#,]? M#-&.:"A?"VBCCSW"M+')!,>+&QXD9)'+:"-4+'(52" &*(0(6."m0"L,2^"A(!!? 72$2(.(:"j?"9"M#--(1.#!#:"Q?"VBCCZW:"b>,1&.< '(.2K">.I!(-(-" *&" !2" -('/20(6." ',($/'2,(2" 9" +,#+/&-'2-"*&",&E#,52-"(5+#-('()2-"*&-'(< .2*2-"2"5&%#,2,"!2"*(-',($/0(6."*&!"(.1,&< -#?c"d8O:">,1&.'(.2?

445

Roberto Pereyra y Paula Vijoditz

Anexo metodológico Correcciones a los datos

I#*)7+')K,&B&>!>$'')K,&>!&9+#&+#).,+')8,!#&T+7)9)+"!# 7&"-(5/!6"9"*&',2%#"/."(.1,&-#"+#,"2-(1.20(#.&-"E25(!(2,&-"+#,"=(%#"*&"20/&,*#"2"!2"N&9" Bg?SXg"9"2!"*&0,&'#",&1!25&.'2,(#"Tq"eDZpCg"0#."!#-"-(1/(&.'&-"5#.'#-K M&5/.&,20(6."&.',&"n"C"9"n"X?XYY:YY" M&5/.&,20(6."&.',&"n"X?BCC"9"n"X?SYY:YY" M&5/.&,20(6."&.',&"n"X?ZCC"9"n"B?hYY:YY"

NpiJM>" *&" >0'/2!(H20(6."*&"!2-"J/&.'2-"T20(#.2!&-"*&">,1&.'(.2?ee"@2,2"!2"&-'(520(6."*&0G!(02" *&"-/$*&0!2,20(6."-&"+2,'(6"*&!"-/+/&-'#"*&"3/&"!2"-/$*&0!2,20(6."*&!"12-'#"&-"=#5#< 14.&2"+#,"*&0(!"+2,2"02*2"02+G'/!#"*&!"5(-5#?">"+2,'(,"*&"!#-"*2'#-"*&"0#.-/5#"%!"& '(%)*+"E25(!(2,"*&"!2" TLA)T!"!,')+9!#&>!&#$D>!'9+"+')K,&>!9&.+#*8:"02+'/,2.*#"2-G"&!"b&E&0'#"*&0(!c"&."!2"0#5< +#-(0(6."*&"0#.-/5#-? @2,2"02!0/!2,"!#-"0#&;0(&.'&-"*&"-/$02+'20(6."*&"8.1,&-#-"*&"J2+('2!"-&"&-'(56"&!" R< 0&*&.'&"T&'#"*&" R+!#'20(6."*&-21,&12*#"+#,",252"*&"20'()(*2*"2"+2,'(,"*&!" i "*&"!2" JL8:"&-'(520(#.&-"+,#+(2-"+,&)(2-"*&!"7'#0]"*&"J2+('2!"2")2!#,&-"0#.-'2.'&-:"G.*(0&-" *&"+,&0(#-"(5+!G0('#-"*&"!2"(.)&,-(6."VJTW"9"'2-2-"*&"*&+,&0(20(6."(5+!G0('2-"+#,",252" 3/&"-/,1(&,#."*&"!2-"&-'(520(#.&-"*&!"7'#0]"*&"J2+('2!?" Derechos de Exportación: estimación del excedente del consumidor para petróleo y gas 2006.

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