Escobal, J. y Armas, C. (2018). Inclusión económica y tributación territorial: el caso de las exoneraciones altoandinas. Lima: GRADE. Documentos de Investigación, 86.

This study evaluates the impact of tax exonerations -established in the Law for the Promotion of Productive Activities in High Andean Zones, approved in 2009- on economic activities in these areas, as well as on the income and poverty level of the population that is supposed to benefit.

The authors find no positive impact of the exoneration on activity in the high Andean zones and no positive results on the income or poverty levels of the benefited population. Based on these findings, the reasons for the absence of the expected effect are analyzed and policy recommendations are made.