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Efectos distributivos del impuesto al valor agregado sobre el consumo de los hogares en Colombia. Una estimación no paramétrica

Author

Listed:
  • Manuel Ramirez
  • Danielken Molina

Abstract

Este trabajo estima la proporción del ingreso que se destina al pago del IVA al implementar ocho estructuras tributarias utilizando métodos no paramétricos, a partir de la Encuesta de Ingresos y Gastos de 1994. La estructura tributaria más neutral es la definida por la Ley 633 de 2000. Se concluye que cualquier tasa gravable que se imponga sobre los alimentos genera una estructura regresiva del gravamen por la tipología del bien, que se compensa con el efecto sobre los otros tipos de bienes. Por tanto, es posible disenar otros escenarios tributarios con mayores tasas de tributación sobre una base gravable más amplia que minimicen los efectos adversos sobre el nivel de consumo de los hogares.

Suggested Citation

  • Manuel Ramirez & Danielken Molina, 2003. "Efectos distributivos del impuesto al valor agregado sobre el consumo de los hogares en Colombia. Una estimación no paramétrica," Revista de Economía del Rosario, Universidad del Rosario, June.
    • Handle: RePEc:col:000151:002428
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    File URL: http://revistas.urosario.edu.co/index.php/economia/article/view/4227/3093
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    More about this item

    Keywords

    IVA; Métodos no paramétricos; regresividad; progresividad;
    All these keywords.

    JEL classification:

    • D12 - Microeconomics - - Household Behavior - - - Consumer Economics: Empirical Analysis
    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household

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