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Incidencia del impuesto de renta a las sociedades: revisión y análisis de las estimaciones de equilibrio general

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  • Jennifer C. Gravelle

    (División de Análisis de Impuestos del Congressional Budget Office)

Abstract

Este artículo revisa la evidencia actual sobre la incidencia del impuesto de renta a las sociedades anónimas a partir de modelos de equilibrio general tipo Harberger, con especial atención en la economía abierta. Identifica los principales inductores de los resultados de estos modelos y compara las estimaciones de cuatro importantes estudios que examinan la incidencia de este impuesto en una economía abierta. El ajuste de las estimaciones de los estudios para que reflejen las estimaciones empíricas centrales de las elasticidades claves sugiere que el capital soporta la mayor carga del impuesto. El artículo también presenta un método alternativo para asignar la carga del impuesto basado en la nueva visión de la incidencia del impuesto a la propiedad, que distingue los efectos globales de los impuestos a las sociedades y los efectos de los impuestos al consumo que varían entre naciones.

Suggested Citation

  • Jennifer C. Gravelle, 2011. "Incidencia del impuesto de renta a las sociedades: revisión y análisis de las estimaciones de equilibrio general," Revista de Economía Institucional, Universidad Externado de Colombia - Facultad de Economía, vol. 13(24), pages 153-191, January-J.
    • Handle: RePEc:rei:ecoins:v:13:y:2011:i:24:p:153-191
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    References listed on IDEAS

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    More about this item

    Keywords

    incidencia del impuesto de renta a las sociedades anónimas; modelos de equilibrio general; economía abierta;
    All these keywords.

    JEL classification:

    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • F21 - International Economics - - International Factor Movements and International Business - - - International Investment; Long-Term Capital Movements

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