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¿Sobre quién recaería la carga de reducir el impuesto sobre la renta de las empresas?

Author

Listed:
  • Hernán Rincón-Castro
  • Juan Pablo Ángel-Mojica

Abstract

El objetivo del estudio es modelar y determinar la incidencia tributaria de una reducción del impuesto sobre la renta de las empresas en Colombia. Para cumplir dicho objetivo se utiliza un modelo de equilibrio general dinámico y estocástico DSGE de economía cerrada con hogares heterogéneos y dos tipos de capital. Esto último permite incluir de una manera sencilla la prima por calificación (skill-premium) y la complementariedad del capital con la calificación del trabajo (capital-skill complementarity), variables que son determinantes de los cambios en la distribución del ingreso y el bienestar de los distintos tipos de hogares. Los resultados indican que una reducción del impuesto sobre la renta de las empresas aumenta el crecimiento económico, pero genera efectos redistributivos no deseados y no es óptimo en el sentido de Pareto, ya que, dependiendo del tipo instrumento de consolidación fiscal utilizado, se puede ampliar la brecha de la distribución de los ingresos de los hogares y afectar negativamente el bienestar de aquellos con restricciones financieras y menos calificados. Con el fin de lograr al mismo tiempo una menor carga tributaria sobre las empresas y mayor crecimiento económico, pero con más equidad y bienestar para todos los hogares, se requieren instrumentos alternativos. **** ABSTRACT: The objective of the study is to model and determine the tax incidence of a reduction in the corporate income tax in Colombia. To meet this objective, a dynamic and stochastic general equilibrium model DSGE of a closed economy with heterogeneous households and two types of capital is used. These make it possible to easily include the skill-premium and the complementarity of capital with labor skills (capital-skill complementarity), variables that are determinants of changes in the distribution of income and the welfare of the different types of households. The results indicate that a reduction in the corporate income tax increases economic growth but generates unwanted redistributive effects and is not optimal in the Pareto sense, since, depending on the type of fiscal consolidation instrument used, it can enlarge the distribution income gap and negatively affect the welfare of those households with financial constraints and less qualified. To achieve at the same time a lower tax burden on companies and greater economic growth, but with more equity and welfare for all households, alternative instruments are required.lassification-JEL: H22, H25

Suggested Citation

  • Hernán Rincón-Castro & Juan Pablo Ángel-Mojica, 2023. "¿Sobre quién recaería la carga de reducir el impuesto sobre la renta de las empresas?," Borradores de Economia 1260, Banco de la Republica de Colombia.
    • Handle: RePEc:bdr:borrec:1260
    DOI: 10.32468/be.1260
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    References listed on IDEAS

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    More about this item

    Keywords

    impuesto sobre la renta; empresas; incidencia tributaria; efectos redistributivos; bienestar; corporate income tax; tax incidence; redistributive effects; welfare;
    All these keywords.

    JEL classification:

    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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