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Impuesto al Valor Agregado en Colombia. Consideraciones sobre su incidencia distributiva y propuestas de reforma

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  • Álvaro Escorcia Herrera
  • Cristopher Vargas Arias

Abstract

Este trabajo estudia la incidencia distributiva del Impuesto al Valor Agregado en Colombia empleando La Encuesta Nacional de Presupuesto de los Hogares (ENPH) de los años 2016/17 y su vez analiza los efectos distributivos potenciales de cinco escenarios de reforma dirigidas a aplicar y combinar un IVA de alícuota uniforme con algún mecanismo de devolución vía transferencias hacia los sectores más vulnerables de la población. Los resultados señalan que el IVA resulta regresivo utilizando el ingreso per cápita familiar como indicador de bienestar, pero prácticamente proporcional utilizando el consumo per cápita familiar. El hecho que la distribución del gasto tributario tienda a ser neutral despierta interrogantes acerca del real poder redistributivo de la diferenciación de alícuotas del esquema vigente. Las propuestas de reforma planteadas en este estudio resultan distributivamente dominantes en comparación con el esquema actual con y sin transferencias.

Suggested Citation

  • Álvaro Escorcia Herrera & Cristopher Vargas Arias, 2022. "Impuesto al Valor Agregado en Colombia. Consideraciones sobre su incidencia distributiva y propuestas de reforma," CEFIP, Working Papers 042, CEFIP, Universidad Nacional de La Plata.
    • Handle: RePEc:akh:wcefip:042
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    References listed on IDEAS

    as
    1. Diego Fernández Felices & Isidro Guardarucci & Jorge Puig, 2016. "Incidencia distributiva del sistema tributario argentino," Estudios Economicos, Universidad Nacional del Sur, Departamento de Economia, vol. 33(67), pages 23-45, july-dece.
    2. Don Fullerton & Diane Lim Rogers, 1994. "Distributional Effects on a Lifetime Basis," NBER Working Papers 4862, National Bureau of Economic Research, Inc.
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