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Duty Drawbacks, Imported Inputs Duties and Exports: Evidence from Firm-Level Data from Colombia

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  • David Camilo López

Abstract

Usando un modelo de diferencias en las diferencias y una base de exportaciones e importaciones a nivel de firma-país-producto-ano, este trabajo estimó cómo el desempeno exportador colombiano se ha visto afectado por las exenciones de pagos de impuestos (arancel e iva) a los productos intermedios importados a través del Plan Vallejo. Los resultados indican que las reducciones de las tarifas a los insumos incrementan las cantidades y variedades exportadas, especialmente de aquellos no beneficiados por las exenciones, pero el esquema permite atenuar el impacto negativo de un aumento de tarifas aduaneras. El costo asociado a la política no es despreciable en términos del producto interno bruto (PIB).

Suggested Citation

  • David Camilo López, 2022. "Duty Drawbacks, Imported Inputs Duties and Exports: Evidence from Firm-Level Data from Colombia," Revista de Economía del Rosario, Universidad del Rosario, vol. 25(2), pages 1-59, December.
  • Handle: RePEc:col:000151:020766
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    File URL: https://revistas.urosario.edu.co/index.php/economia/article/view/12868
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    References listed on IDEAS

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    More about this item

    Keywords

    Duty drawbacks; imported inputs; exports; import duties;
    All these keywords.

    JEL classification:

    • F10 - International Economics - - Trade - - - General
    • F13 - International Economics - - Trade - - - Trade Policy; International Trade Organizations
    • F14 - International Economics - - Trade - - - Empirical Studies of Trade

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