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Evaluación empírica de una función de reacción fiscal para Colombia, 2000-2012

Author

Listed:
  • Galvis, Juan

Abstract

Resumen: En este documento se deriva una función de reacción fiscal óptima y se verifica empíricamente para la economía colombiana en el período comprendido entre 2000-1 y 2012-12. La función de reacción utiliza los impuestos como variable dependiente en función del gasto público, la brecha del producto y la tasa de inflación. El modelo es verificado a través de un análisis de tendencias, un análisis impulso-respuesta y con el método de momentos generalizados (GMM). Los resultados muestran que las variables propuestas explican una tercera parte de las variaciones de los impuestos.

Suggested Citation

  • Galvis, Juan, 2014. "Evaluación empírica de una función de reacción fiscal para Colombia, 2000-2012," Revista Lecturas de Economía, Universidad de Antioquia, CIE, issue 82, pages 57-92, August.
    • Handle: RePEc:col:000174:014698
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    File URL: http://aprendeenlinea.udea.edu.co/revistas/index.php/lecturasdeeconomia/article/download/21973/18230
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    More about this item

    Keywords

    Política fiscal; impuestos; brecha del producto; inflación;
    All these keywords.

    JEL classification:

    • E31 - Macroeconomics and Monetary Economics - - Prices, Business Fluctuations, and Cycles - - - Price Level; Inflation; Deflation
    • E32 - Macroeconomics and Monetary Economics - - Prices, Business Fluctuations, and Cycles - - - Business Fluctuations; Cycles
    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory

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