Análisis de la pérdida irrecuperable de eficiencia: caso del sector de educación y seguridad social

Abstract

In microeconomics, it is determined that taxes generate a deadweight loss (DWL) since they affect negatively the prices determined by the free functioning of the market, this means that taxes alter the behavior of the economic agents in their decision, modifying the allocation of resources and prevent transactions that can be mutually beneficial. This research proposes a way to model the effects of taxes in an exhaustive way, to do this; it is necessary to additionally consider the value that taxpayers assign to the services that they received in compensation. Two state services have been value economically for this research: Social Security and Superior Public Education. In the case of social security service provided by Instituto Ecuatoriano de Seguridad Social (IESS), a cost was established with a similar service provided by a private institution to determine the difference of taxes paid, the result associated with this service gave a surplus to the taxpayer. The analysis was made to the families of the students of the Faculty of Economic and Administrative Sciences (FCEA) from the University of Cuenca. In the case of superior public education, a contingent value method was used. This method allows to consider the difference in quality between this public service with a private service using a double limit method to estimate willingness to pay (WTP). In this case a surplus was also found to the taxpayer, even considering all the amount of taxes paid.