{"id":18130,"date":"2024-06-18T18:23:35","date_gmt":"2024-06-18T21:23:35","guid":{"rendered":"http:\/\/fund.ar\/publicacion\/discussing-export-duties-towards-a-new-fiscal-framework-for-agriculture\/"},"modified":"2024-12-12T13:39:36","modified_gmt":"2024-12-12T16:39:36","slug":"discussing-export-duties-towards-a-new-fiscal-framework-for-agriculture","status":"publish","type":"publicacion","link":"https:\/\/fund.ar\/en\/publicacion\/discussing-export-duties-towards-a-new-fiscal-framework-for-agriculture\/","title":{"rendered":"Discussing export duties: towards a new fiscal framework for agriculture"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"18130\" class=\"elementor elementor-18130 elementor-17653\" data-elementor-post-type=\"publicacion\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-59ae409 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"59ae409\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a7fad0b\" data-id=\"a7fad0b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a15319a elementor-widget elementor-widget-text-editor\" data-id=\"a15319a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Despite limiting the productive performance of the agricultural sector and having an ambivalent distributive impact, export duties have been maintained throughout the different terms of office. Why were they maintained for so long when other tax instruments are more virtuous in productive and distributive terms? This is largely due to the difficulty of substituting the revenues they generate. This paper discusses the fiscal, productive and distributive effects of withholding taxes, describes the panorama of the use of these taxes in the world, and proposes a new fiscal framework for Argentine agriculture.<\/strong><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0858e0a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0858e0a\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-adc7785\" data-id=\"adc7785\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9e88def elementor-widget elementor-widget-text-editor\" data-id=\"9e88def\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Illustration: <a href=\"https:\/\/www.instagram.com\/pint0rcito\/\" target=\"_blank\" rel=\"noopener\">Pint0rcito<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-506fe05 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"506fe05\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-42ccd08\" data-id=\"42ccd08\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2470a26 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"2470a26\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8c6b8d6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8c6b8d6\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d2ad24f\" data-id=\"d2ad24f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-feaf8c8 elementor-widget elementor-widget-heading\" data-id=\"feaf8c8\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Discussing export duties: towards a new fiscal framework for agriculture<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-de9bdb7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"de9bdb7\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3c45c4b\" data-id=\"3c45c4b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-db2b0a9 elementor-widget elementor-widget-heading\" data-id=\"db2b0a9\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">What are export duties?<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-614a999 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"614a999\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7d24898\" data-id=\"7d24898\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4bcbeb8 elementor-widget elementor-widget-text-editor\" data-id=\"4bcbeb8\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Com\u00fanmente llamados \u201cretenciones\u201d, los derechos de exportaci\u00f3n (DEX) son tributos aplicados en la aduana que gravan la venta al exterior de distintos bienes (como el trigo, el ma\u00edz, el poroto de soja y sus derivados), tomando como base imponible las cantidades declaradas al precio internacional vigente. Su importe se obtiene mediante la aplicaci\u00f3n de un porcentual sobre el valor de la mercader\u00eda.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-25564a3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"25564a3\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2bb4c4f\" data-id=\"2bb4c4f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d6baf5c elementor-widget elementor-widget-heading\" data-id=\"d6baf5c\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Who is affected by export duties?<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5dfb6c0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5dfb6c0\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2d8c1b0\" data-id=\"2d8c1b0\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-64cff6e elementor-widget elementor-widget-text-editor\" data-id=\"64cff6e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Although the person legally obliged to pay the tax is the individual or legal entity that sells the goods abroad, withholding taxes mainly affects local producers. This is because exporting companies transfer the cost of the tax to the price they pay to the producers, and these end up being the ones who are affected.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f9a7e09 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f9a7e09\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d6ef749\" data-id=\"d6ef749\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e5d2de3 elementor-widget elementor-widget-heading\" data-id=\"e5d2de3\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">How do export duties arise?<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5ea755e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5ea755e\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8dd4676\" data-id=\"8dd4676\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-890f614 elementor-widget elementor-widget-shortcode\" data-id=\"890f614\" data-element_type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><div class=\"flourish-embed flourish-chart\" data-src=\"visualisation\/18430901\"><script src=\"https:\/\/public.flourish.studio\/resources\/embed.js\"><\/script><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-542c039 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"542c039\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-58d61bd\" data-id=\"58d61bd\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-04f403d elementor-widget elementor-widget-text-editor\" data-id=\"04f403d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Withholding taxes have a long history: there are records of their appearance around 1850. They were reestablished in 2002 as a way to obtain part of the extraordinary income generated by the devaluation of the agro-export sector and to compensate for its impact on the population.<\/p>\n<p><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">Except for the interval between December 2015 and September 2018, they have remained in force beyond the international <\/span><em style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">commodity<\/em> prices<span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\"> and the level of the real exchange rate. And they have transcended governments of different partisan signs, programmatic orientations and territorial anchorage.<\/span><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a67d149 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a67d149\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3b213d9\" data-id=\"3b213d9\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7be0a01 elementor-widget elementor-widget-spacer\" data-id=\"7be0a01\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3844f64 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3844f64\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7b2ade7\" data-id=\"7b2ade7\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d7509c0 elementor-widget elementor-widget-heading\" data-id=\"d7509c0\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Objectives and effects of export duties<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-09bfb90 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"09bfb90\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b336f49\" data-id=\"b336f49\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c431574 elementor-widget elementor-widget-text-editor\" data-id=\"c431574\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Beyond the differences that may occur in the different periods (either in the rates, in the products taxed or in the additional restrictions), the reasons for using this instrument have remained constant. Export duties have mainly had collection, distributive and productive objectives.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-72cb474 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"72cb474\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-112e334\" data-id=\"112e334\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5397f20 elementor-widget elementor-widget-spacer\" data-id=\"5397f20\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-48442cc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"48442cc\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-408218b\" data-id=\"408218b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4520421 elementor-widget elementor-widget-heading\" data-id=\"4520421\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Collection objectives: a tax with great revenue-raising power<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-43153ef elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"43153ef\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-eb155a3\" data-id=\"eb155a3\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1c347b0 elementor-widget elementor-widget-text-editor\" data-id=\"1c347b0\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Withholding taxes allow the national government to regularly collect and capture part of the extraordinary income received by the producer in devaluation contexts. This objective is effectively achieved: DEX have become a pillar of the Argentine tax structure. In the last two decades, they accounted, on average, for 5.5% of annual revenues. And, in 2022, they were the fourth national tax with the highest share of total revenues after VAT (23.9%), Income Tax (19.3%) and social security contributions (17.7%).<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ea3358d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ea3358d\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-06aba15\" data-id=\"06aba15\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-af0d98e elementor-widget elementor-widget-shortcode\" data-id=\"af0d98e\" data-element_type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><div class=\"flourish-embed flourish-chart\" data-src=\"visualisation\/18431006\"><script src=\"https:\/\/public.flourish.studio\/resources\/embed.js\"><\/script><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-33398a4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"33398a4\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-89e3ada\" data-id=\"89e3ada\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b0e6390 elementor-widget elementor-widget-spacer\" data-id=\"b0e6390\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e7a3a43 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e7a3a43\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6555ac6\" data-id=\"6555ac6\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3241cdb elementor-widget elementor-widget-heading\" data-id=\"3241cdb\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Distributional objectives: a tax with ambivalent redistributive effects <\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c6af7fa elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c6af7fa\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9516e2c\" data-id=\"9516e2c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-dccd677 elementor-widget elementor-widget-text-editor\" data-id=\"dccd677\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Another objective of this measure is the redistribution of income from the agro-export sector to other sectors of the population. This occurs through two channels: the price of foodstuffs and the progressiveness of the tax burden. Both objectives are only partially met.<\/p>\n<p>On the one hand, withholding taxes seek to lessen the impact of international price increases on domestic market prices. Even if they manage to decouple the local price of primary products, their effect on the final price of food is low (given that raw materials represent a minor part in the formation of the final price of consumer goods).<\/p>\n<p>On the other hand, export duties seek to redirect resources from high-income sectors (such as agricultural producers) to lower-income sectors, through taxation and public spending. Even if they tend to fall on higher income sectors, they tax the gross sales value without taking into account the cost structure of producers with different realities. This penalizes farms farther away from the port and from the area with the highest agricultural productivity.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2b5afd8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2b5afd8\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f0cf8fe\" data-id=\"f0cf8fe\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1f85b5c elementor-widget elementor-widget-spacer\" data-id=\"1f85b5c\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4e93415 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4e93415\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-896795b\" data-id=\"896795b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7bc12cf elementor-widget elementor-widget-heading\" data-id=\"7bc12cf\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Productive objectives: a tax with a negative effect on production<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2754bb4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2754bb4\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9a4cdcc\" data-id=\"9a4cdcc\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-306a61e elementor-widget elementor-widget-text-editor\" data-id=\"306a61e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Withholding taxes were created to balance Argentina&#8217;s productive structure: channelling resources from the agricultural sector (highly productive but supposedly with low value-added, little innovation and little capacity to generate employment) to the manufacturing sector.<\/p>\n<p>However, these theories omit the transformations in the productive structure of agriculture, which has incorporated technology, developed industrial links and generated an industry supplying goods and services.<\/p>\n<p>DEX generate a disincentive to the production and export of the taxed goods, to the extent that they reduce the price received by the producer and his margin of profitability.<\/p>\n<p>This may even end up affecting the production of goods that use those primary goods as inputs since their supply is reduced. In addition, they negatively affect technology adoption, since lower profitability reduces the accumulation of capital available for investment.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1ffee24 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1ffee24\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-013d146\" data-id=\"013d146\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a42b626 elementor-widget elementor-widget-spacer\" data-id=\"a42b626\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-55a6d6b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"55a6d6b\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-11c153c\" data-id=\"11c153c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-808dbe6 elementor-widget elementor-widget-heading\" data-id=\"808dbe6\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What would happen if export duties were reduced?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-bc51c6a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bc51c6a\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-bc54ea0\" data-id=\"bc54ea0\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e571636 elementor-widget elementor-widget-text-editor\" data-id=\"e571636\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Given the negative effects on production and investment, in recent years there have been proposals to reduce or eliminate export duties. What effects could such proposals have?<\/p>\n<p>To answer this question we can look at what happened the last time agricultural withholding taxes were reduced in December 2015. Based on that information, we estimate what would have happened if there had been no change. The comparison between what happened (scenario with DEX reduction) and this counterfactual scenario (without DEX reduction) allows us to measure the impact of withholding taxes.<\/p>\n<p>According to the results of this estimation exercise, the decrease in export duties had a positive impact on the sector&#8217;s investment (measured through fertilizer consumption) compared to what would have happened if they had remained unchanged.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-aabac3e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"aabac3e\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-85c57bb\" data-id=\"85c57bb\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1718600 elementor-widget elementor-widget-shortcode\" data-id=\"1718600\" data-element_type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><div class=\"flourish-embed flourish-chart\" data-src=\"visualisation\/18431168\"><script src=\"https:\/\/public.flourish.studio\/resources\/embed.js\"><\/script><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ea95778 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ea95778\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e1ed9dc\" data-id=\"e1ed9dc\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-de9301a elementor-widget elementor-widget-text-editor\" data-id=\"de9301a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>As for the impact on production, the effect of the decrease in the soybean withholding tax rate, from 35% to 30%, on production was negative. This result is contrary to expectations since an increase in the perceived value would be expected to lead to an increase in production.<\/p>\n<p>This makes sense when we look at what happened to substitute crops, such as corn, whose tax rate was reduced from 20% to 0%. This differentiated reduction encouraged a change in land use (from soybean to corn), promoting a greater rotation between crops. The impact on wheat production was notoriously positive: in the 2016\/2017 season, after the reduction of the aliquot, production was 35.4% higher than it would have been if it had not been modified.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3571e66 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3571e66\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-99da90e\" data-id=\"99da90e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-fd8fc17 elementor-widget elementor-widget-shortcode\" data-id=\"fd8fc17\" data-element_type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><div class=\"flourish-embed flourish-chart\" data-src=\"visualisation\/18431007\"><script src=\"https:\/\/public.flourish.studio\/resources\/embed.js\"><\/script><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a4fc567 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a4fc567\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c951b63\" data-id=\"c951b63\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f27de7d elementor-widget elementor-widget-spacer\" data-id=\"f27de7d\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-061869f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"061869f\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-079eba1\" data-id=\"079eba1\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2196558 elementor-widget elementor-widget-heading\" data-id=\"2196558\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What are other countries doing? A review of international experience<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7a4200b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7a4200b\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-510e91b\" data-id=\"510e91b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-93dcf33 elementor-widget elementor-widget-text-editor\" data-id=\"93dcf33\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Argentina is not the only country that has used export taxes to contain domestic food prices in the face of rising commodity prices. However, it differs from the rest of the countries in scope and magnitude.<\/p>\n<p>Globally, out of a sample of one hundred and sixteen countries, thirty-eight levied export taxes in 2020. But that number is reduced to five if we consider only those in which export tax collection on GDP was greater than 0.5%. These five countries are Russia (1% of GDP), Kazakhstan (1%), Ivory Coast (1.2%), Argentina (1.4%) and Solomon Islands (3.7%).<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-606e974 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"606e974\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-501bbec\" data-id=\"501bbec\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bf564fd elementor-widget elementor-widget-shortcode\" data-id=\"bf564fd\" data-element_type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><div class=\"flourish-embed flourish-chart\" data-src=\"visualisation\/18431429\"><script src=\"https:\/\/public.flourish.studio\/resources\/embed.js\"><\/script><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1af1f06 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1af1f06\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ba077d1\" data-id=\"ba077d1\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-afdc1d3 elementor-widget elementor-widget-text-editor\" data-id=\"afdc1d3\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Argentina also stands out as one of the countries that provides the least support to agricultural producers. Except for India and, to a lesser extent, Ukraine, all the main wheat, corn and\/or soybean exporting countries show positive values, while Argentina has always obtained zero or negative values. This means that even though most countries provide support to agricultural producers, in Argentina agricultural producers transfer resources to the State and subsidize domestic consumption.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7b8cd67 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7b8cd67\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d1d2b8c\" data-id=\"d1d2b8c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ac7fd4a elementor-widget elementor-widget-spacer\" data-id=\"ac7fd4a\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5d77722 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5d77722\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b0b1208\" data-id=\"b0b1208\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7012a28 elementor-widget elementor-widget-heading\" data-id=\"7012a28\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Towards a new fiscal framework for agriculture<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1faec49 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1faec49\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-56c6693\" data-id=\"56c6693\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b0e9313 elementor-widget elementor-widget-text-editor\" data-id=\"b0e9313\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Let us recapitulate: agricultural withholding taxes have great revenue-raising power, an ambivalent distributive effect and a negative effect on production. Taking into account this diagnosis, what are the public policy alternatives?<\/p>\n<p>The fiscal framework for agricultural activity in Argentina is mainly based on taxes that tax production (which limits the productive potential of the sector), do not consider the cost structure of producers (which generates inequalities within it) and have little capacity to adapt to the economic context.<\/p>\n<p>We propose a reform aimed at eliminating export duties in the medium term and replacing them with a set of fiscal instruments aimed at maintaining the level of collection and, at the same time, allowing better productive performance of the agricultural sector and better distributive results.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3182363 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3182363\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6db67dd\" data-id=\"6db67dd\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7537d3b elementor-widget elementor-widget-spacer\" data-id=\"7537d3b\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a9dedd8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a9dedd8\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f39c045\" data-id=\"f39c045\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-140be35 elementor-widget elementor-widget-heading\" data-id=\"140be35\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">How much does it cost to eliminate export duties?<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b76918e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b76918e\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-38cf17b\" data-id=\"38cf17b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4d5dc11 elementor-widget elementor-widget-text-editor\" data-id=\"4d5dc11\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>If DEX were eliminated, the State would recover 58.9% of this revenue loss through two indirect effects. The first is derived from the increase in domestic prices of agricultural goods, resulting in higher income received by producers and a higher price paid by consumers of these goods and their derivatives. The second effect derives from the increase in agricultural production, stimulated by the tax relief.<\/p>\n<p>However, this recovery is not total, nor is it distributed neutrally among levels of government. With the gradual reduction of export duties, the national government loses tax revenues. This loss (in dark grey) is relatively small in the first year and increases progressively, reaching 0.9% in the fourth year.<\/p>\n<p>The flip side of this loss of tax revenues for the national government is a gain for the provinces (light grey), derived from the increase in the co-participable mass due to the broadening of the tax bases of national co-participable taxes and local taxes.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-249164c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"249164c\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-24f9059\" data-id=\"24f9059\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5dc5e9f elementor-widget elementor-widget-shortcode\" data-id=\"5dc5e9f\" data-element_type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><div class=\"flourish-embed flourish-chart\" data-src=\"visualisation\/18431655\"><script src=\"https:\/\/public.flourish.studio\/resources\/embed.js\"><\/script><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b909b03 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b909b03\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4ad6ee6\" data-id=\"4ad6ee6\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9546eb4 elementor-widget elementor-widget-spacer\" data-id=\"9546eb4\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4f1c051 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4f1c051\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5752473\" data-id=\"5752473\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6a55aa6 elementor-widget elementor-widget-heading\" data-id=\"6a55aa6\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">What are the public policy alternatives?<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-32ca469 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"32ca469\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-337b5d3\" data-id=\"337b5d3\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5342f1b elementor-widget elementor-widget-text-editor\" data-id=\"5342f1b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>A reduction in export duties should lead to an automatic (although not necessarily immediate) expansion of the tax base of other taxes, given that new surpluses are generated and an increase in the production of the exempted goods is expected.<\/p>\n<p>However, as we have seen, this automatic recovery is not enough to compensate the totality of the collection loss for the national State. For this purpose, it is necessary to strengthen the collection of other taxes.<\/p>\n<p>Thus, we propose to replace export duties, which are levied on gross sales values, with a strengthening in the collection of taxes levied on net income and property: Income Tax, Rural Real Estate Tax, Personal Property and a Tax on the Extraordinary Income from natural resources.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-482a485 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"482a485\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6b23b66\" data-id=\"6b23b66\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8e552b1 elementor-widget elementor-widget-image\" data-id=\"8e552b1\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"875\" height=\"979\" src=\"https:\/\/fund.ar\/wp-content\/uploads\/2024\/06\/Tabla-2.png\" class=\"attachment-full size-full wp-image-17897\" alt=\"\" srcset=\"https:\/\/fund.ar\/wp-content\/uploads\/2024\/06\/Tabla-2.png 875w, https:\/\/fund.ar\/wp-content\/uploads\/2024\/06\/Tabla-2-268x300.png 268w, https:\/\/fund.ar\/wp-content\/uploads\/2024\/06\/Tabla-2-768x859.png 768w\" sizes=\"(max-width: 875px) 100vw, 875px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1c87c32 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1c87c32\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f557783\" data-id=\"f557783\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9a53bd3 elementor-widget elementor-widget-text-editor\" data-id=\"9a53bd3\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>This mixed system, which combines taxes on fixed assets (Rural Real Estate) and net income (Profits) would have clear advantages over the current system from the point of view of economic efficiency, intra-sector equity and adaptation to the economic context.<\/p>\n<p>At the same time, reducing export duties appears as a precondition to strengthen these alternative taxes aimed at taxing land and agricultural income, since adding fiscal pressure on the sector without first modifying withholdings could be counterproductive in productive terms.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c65a12e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c65a12e\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ecd25ab\" data-id=\"ecd25ab\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c8910f5 elementor-widget elementor-widget-spacer\" data-id=\"c8910f5\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9b24fcd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9b24fcd\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0b6e6df\" data-id=\"0b6e6df\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6897ae7 elementor-widget elementor-widget-heading\" data-id=\"6897ae7\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">How to promote productive diversification and value addition?<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-31c8fc5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"31c8fc5\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6914978\" data-id=\"6914978\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-277a346 elementor-widget elementor-widget-text-editor\" data-id=\"277a346\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Export duties are also intended to promote productive diversification and value addition through differential taxation between crops and between products with different degrees of processing. In the absence of state intervention, the advantages of soybean cultivation (higher international prices, less need for fertilizers and little organic matter generation in the post-harvest stage), generate incentives to monoculture despite its negative consequences. We propose to maintain a residual rate for soybeans to ensure a differential with corn and encourage crop rotation.<\/p>\n<p>In addition to ensuring a differential in export duties between crops, we suggest maintaining the differential between products with different degrees of processing within the oilseed complex, to encourage the processing of soybeans and sustain the diversification that has been achieved within the complex.<\/p>\n<p>We also propose the creation of a development fund aimed at financing investments in agricultural research and development and the provision of general goods and services, such as rural infrastructure and plant health, to increase sectoral productivity. This type of support is the most efficient for adding value to the agricultural sector.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-25447f1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"25447f1\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e41a1ef\" data-id=\"e41a1ef\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8b32d9a elementor-widget elementor-widget-spacer\" data-id=\"8b32d9a\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0489e1d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0489e1d\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8e4629d\" data-id=\"8e4629d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-aad16f4 elementor-widget elementor-widget-heading\" data-id=\"aad16f4\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">What would be the consequences for the relationship between the nation and the provinces?<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d0a3941 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d0a3941\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-fe316c6\" data-id=\"fe316c6\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8938cc0 elementor-widget elementor-widget-text-editor\" data-id=\"8938cc0\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Fiscal reform for the agricultural sector requires not only an adequate technical calibration of the instruments but also multilevel fiscal agreements that establish new arrangements on how public revenues and expenditures are distributed between the Nation and the provinces.<\/p>\n<p>In the current scenario, the National Executive Power has the greatest incentive to sustain agricultural withholdings in the short term: they provide it with a source of tax revenues that are easy to collect and which it does not have to share with the provinces, in a pressing fiscal context. The producing provinces, on the other hand, have strong incentives to advocate for their elimination, since they would benefit from the level of activity and local revenues. The incentives of non-producing provinces depend on the co-participation of export duties.<\/p>\n<p>For this reason, any initiative to reduce export duties should provide for compensation for the main injured party: the national government.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-12cd312 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"12cd312\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-20b2e60\" data-id=\"20b2e60\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-434dfb4 elementor-widget elementor-widget-spacer\" data-id=\"434dfb4\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a22d5c0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a22d5c0\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8cee54c\" data-id=\"8cee54c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d26ffbf elementor-widget elementor-widget-heading\" data-id=\"d26ffbf\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Medium-term, agreement-based change<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f2ae3e5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f2ae3e5\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7d567a4\" data-id=\"7d567a4\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-32d1aab elementor-widget elementor-widget-text-editor\" data-id=\"32d1aab\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The timing and form of implementation of these measures is as important as their content. The fiscal needs of the national government in the short term make it inadvisable to implement an immediate reduction of withholding taxes, especially if there is a new devaluation. At the same time, the gradual nature of the reforms provides room for the necessary adjustments to be made and for the actors to adapt to the new regulatory framework.<\/p>\n<p>An act of Congress would be the best way to comply with constitutional provisions, provide predictability to private investment and provide the institutional framework for agreements between the Nation and the provinces.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"featured_media":23591,"template":"","meta":{"_acf_changed":false,"_links_to":"","_links_to_target":""},"tipo":[160,154],"serie":[],"desafios":[248,130,246],"agendas":[254,229,13,176,250],"class_list":["post-18130","publicacion","type-publicacion","status-publish","has-post-thumbnail","hentry","tipo-policy-brief-en","tipo-working-document","desafios-economic-stability","desafios-gobierno-inteligente","desafios-sustainable-productive-growth","agendas-21st-century-public-finance","agendas-hacienda-del-siglo-xxi","agendas-mineria","agendas-politica-productiva-y-analisis-sectorial","agendas-productive-policy-and-sector-analysis"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Discussing export duties in Argentine agriculture<\/title>\n<meta name=\"description\" content=\"Why have export duties been sustained for so long when there are other more virtuous tax instruments?\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/fund.ar\/en\/publicacion\/discussing-export-duties-towards-a-new-fiscal-framework-for-agriculture\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Discussing export duties in Argentine agriculture\" \/>\n<meta property=\"og:description\" content=\"Why have export duties been sustained for so long when there are other more virtuous tax instruments?\" \/>\n<meta property=\"og:url\" content=\"https:\/\/fund.ar\/en\/publicacion\/discussing-export-duties-towards-a-new-fiscal-framework-for-agriculture\/\" \/>\n<meta property=\"og:site_name\" content=\"Fundar\" \/>\n<meta property=\"article:modified_time\" content=\"2024-12-12T16:39:36+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/fund.ar\/wp-content\/uploads\/2024\/12\/DEX_Agro_Pint0rcito.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1080\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:site\" content=\"@fundesarg\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"10 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/fund.ar\/en\/publicacion\/discussing-export-duties-towards-a-new-fiscal-framework-for-agriculture\/\",\"url\":\"https:\/\/fund.ar\/en\/publicacion\/discussing-export-duties-towards-a-new-fiscal-framework-for-agriculture\/\",\"name\":\"Discussing export duties in Argentine agriculture\",\"isPartOf\":{\"@id\":\"https:\/\/fund.ar\/en\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/fund.ar\/en\/publicacion\/discussing-export-duties-towards-a-new-fiscal-framework-for-agriculture\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/fund.ar\/en\/publicacion\/discussing-export-duties-towards-a-new-fiscal-framework-for-agriculture\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/fund.ar\/wp-content\/uploads\/2024\/12\/DEX_Agro_Pint0rcito.jpg\",\"datePublished\":\"2024-06-18T21:23:35+00:00\",\"dateModified\":\"2024-12-12T16:39:36+00:00\",\"description\":\"Why have export duties been sustained for so long when there are other more virtuous tax instruments?\",\"breadcrumb\":{\"@id\":\"https:\/\/fund.ar\/en\/publicacion\/discussing-export-duties-towards-a-new-fiscal-framework-for-agriculture\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/fund.ar\/en\/publicacion\/discussing-export-duties-towards-a-new-fiscal-framework-for-agriculture\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/fund.ar\/en\/publicacion\/discussing-export-duties-towards-a-new-fiscal-framework-for-agriculture\/#primaryimage\",\"url\":\"https:\/\/fund.ar\/wp-content\/uploads\/2024\/12\/DEX_Agro_Pint0rcito.jpg\",\"contentUrl\":\"https:\/\/fund.ar\/wp-content\/uploads\/2024\/12\/DEX_Agro_Pint0rcito.jpg\",\"width\":1920,\"height\":1080},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/fund.ar\/en\/publicacion\/discussing-export-duties-towards-a-new-fiscal-framework-for-agriculture\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Proyectos\",\"item\":\"https:\/\/fund.ar\/en\/proyectos\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Discussing export duties: towards a new fiscal framework for agriculture\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/fund.ar\/en\/#website\",\"url\":\"https:\/\/fund.ar\/en\/\",\"name\":\"Fundar\",\"description\":\"Fundar\",\"publisher\":{\"@id\":\"https:\/\/fund.ar\/en\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/fund.ar\/en\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/fund.ar\/en\/#organization\",\"name\":\"Fundar\",\"url\":\"https:\/\/fund.ar\/en\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/fund.ar\/en\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/fund.ar\/wp-content\/uploads\/2022\/07\/logo_fundar-light.svg\",\"contentUrl\":\"https:\/\/fund.ar\/wp-content\/uploads\/2022\/07\/logo_fundar-light.svg\",\"width\":175,\"height\":90,\"caption\":\"Fundar\"},\"image\":{\"@id\":\"https:\/\/fund.ar\/en\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/x.com\/fundesarg\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Discussing export duties in Argentine agriculture","description":"Why have export duties been sustained for so long when there are other more virtuous tax instruments?","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/fund.ar\/en\/publicacion\/discussing-export-duties-towards-a-new-fiscal-framework-for-agriculture\/","og_locale":"en_US","og_type":"article","og_title":"Discussing export duties in Argentine agriculture","og_description":"Why have export duties been sustained for so long when there are other more virtuous tax instruments?","og_url":"https:\/\/fund.ar\/en\/publicacion\/discussing-export-duties-towards-a-new-fiscal-framework-for-agriculture\/","og_site_name":"Fundar","article_modified_time":"2024-12-12T16:39:36+00:00","og_image":[{"width":1920,"height":1080,"url":"https:\/\/fund.ar\/wp-content\/uploads\/2024\/12\/DEX_Agro_Pint0rcito.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_site":"@fundesarg","twitter_misc":{"Est. reading time":"10 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/fund.ar\/en\/publicacion\/discussing-export-duties-towards-a-new-fiscal-framework-for-agriculture\/","url":"https:\/\/fund.ar\/en\/publicacion\/discussing-export-duties-towards-a-new-fiscal-framework-for-agriculture\/","name":"Discussing export duties in Argentine agriculture","isPartOf":{"@id":"https:\/\/fund.ar\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/fund.ar\/en\/publicacion\/discussing-export-duties-towards-a-new-fiscal-framework-for-agriculture\/#primaryimage"},"image":{"@id":"https:\/\/fund.ar\/en\/publicacion\/discussing-export-duties-towards-a-new-fiscal-framework-for-agriculture\/#primaryimage"},"thumbnailUrl":"https:\/\/fund.ar\/wp-content\/uploads\/2024\/12\/DEX_Agro_Pint0rcito.jpg","datePublished":"2024-06-18T21:23:35+00:00","dateModified":"2024-12-12T16:39:36+00:00","description":"Why have export duties been sustained for so long when there are other more virtuous tax instruments?","breadcrumb":{"@id":"https:\/\/fund.ar\/en\/publicacion\/discussing-export-duties-towards-a-new-fiscal-framework-for-agriculture\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/fund.ar\/en\/publicacion\/discussing-export-duties-towards-a-new-fiscal-framework-for-agriculture\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/fund.ar\/en\/publicacion\/discussing-export-duties-towards-a-new-fiscal-framework-for-agriculture\/#primaryimage","url":"https:\/\/fund.ar\/wp-content\/uploads\/2024\/12\/DEX_Agro_Pint0rcito.jpg","contentUrl":"https:\/\/fund.ar\/wp-content\/uploads\/2024\/12\/DEX_Agro_Pint0rcito.jpg","width":1920,"height":1080},{"@type":"BreadcrumbList","@id":"https:\/\/fund.ar\/en\/publicacion\/discussing-export-duties-towards-a-new-fiscal-framework-for-agriculture\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Proyectos","item":"https:\/\/fund.ar\/en\/proyectos\/"},{"@type":"ListItem","position":2,"name":"Discussing export duties: towards a new fiscal framework for agriculture"}]},{"@type":"WebSite","@id":"https:\/\/fund.ar\/en\/#website","url":"https:\/\/fund.ar\/en\/","name":"Fundar","description":"Fundar","publisher":{"@id":"https:\/\/fund.ar\/en\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/fund.ar\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/fund.ar\/en\/#organization","name":"Fundar","url":"https:\/\/fund.ar\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/fund.ar\/en\/#\/schema\/logo\/image\/","url":"https:\/\/fund.ar\/wp-content\/uploads\/2022\/07\/logo_fundar-light.svg","contentUrl":"https:\/\/fund.ar\/wp-content\/uploads\/2022\/07\/logo_fundar-light.svg","width":175,"height":90,"caption":"Fundar"},"image":{"@id":"https:\/\/fund.ar\/en\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/x.com\/fundesarg"]}]}},"_links":{"self":[{"href":"https:\/\/fund.ar\/en\/wp-json\/wp\/v2\/publicacion\/18130","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fund.ar\/en\/wp-json\/wp\/v2\/publicacion"}],"about":[{"href":"https:\/\/fund.ar\/en\/wp-json\/wp\/v2\/types\/publicacion"}],"version-history":[{"count":7,"href":"https:\/\/fund.ar\/en\/wp-json\/wp\/v2\/publicacion\/18130\/revisions"}],"predecessor-version":[{"id":23981,"href":"https:\/\/fund.ar\/en\/wp-json\/wp\/v2\/publicacion\/18130\/revisions\/23981"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fund.ar\/en\/wp-json\/wp\/v2\/media\/23591"}],"wp:attachment":[{"href":"https:\/\/fund.ar\/en\/wp-json\/wp\/v2\/media?parent=18130"}],"wp:term":[{"taxonomy":"tipo","embeddable":true,"href":"https:\/\/fund.ar\/en\/wp-json\/wp\/v2\/tipo?post=18130"},{"taxonomy":"serie","embeddable":true,"href":"https:\/\/fund.ar\/en\/wp-json\/wp\/v2\/serie?post=18130"},{"taxonomy":"desafios","embeddable":true,"href":"https:\/\/fund.ar\/en\/wp-json\/wp\/v2\/desafios?post=18130"},{"taxonomy":"agendas","embeddable":true,"href":"https:\/\/fund.ar\/en\/wp-json\/wp\/v2\/agendas?post=18130"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}