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Reflexiones Sobre La Teoría Y La Práctica Del Iva En Colombia

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  • Christian R. Jaramillo H.
  • Jorge Tovar

Abstract

Este trabajo discute, a la luz de la teoría tributaria, la manera de calcular el impuesto al valor agregado (IVA) de acuerdo con el Artículo 447 del Estatuto Tributario colombiano. El análisis teórico muestra que la implementación del IVA en Colombia no permite explotar todas las ventajas que el impuesto tiene en la teoría. En particular, la práctica colombiana induce cascadas tributarias y evita solo parcialmente las distorsiones en precios de bienes intermedios. A manera de ilustración, presentamos también una simulación numérica para ilustrar la magnitud del efecto de cascadas tributarias en el IVA colombiano. En este sentido, si bien el impuesto es claramente superior a un impuesto a las ventas en cada etapa de la cadena productiva, es bastante inferior al IVA teórico, resultando en tasas de tributación efectiva pueden ser el doble de las nominales. El documento demuestra, además, que la diferencia que se genera en precios según se use el método colombiano o el teórico, no genera diferencia en el recaudo real cuando el impuesto se aplica a todos los bienes. Es decir, mientras que el efecto de las cascadas será regresivo, el recaudo real no presentará variaciones.

Suggested Citation

  • Christian R. Jaramillo H. & Jorge Tovar, 2007. "Reflexiones Sobre La Teoría Y La Práctica Del Iva En Colombia," Documentos CEDE 3425, Universidad de los Andes, Facultad de Economía, CEDE.
    • Handle: RePEc:col:000089:003425
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    References listed on IDEAS

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    1. Saez, Emmanuel, 2004. "Direct or indirect tax instruments for redistribution: short-run versus long-run," Journal of Public Economics, Elsevier, vol. 88(3-4), pages 503-518, March.
    2. Christian Jaramillo & Jorge Tovar, 2008. "El impacto del Impuesto al Valor Agregado sobre el gasto en Colombia," Revista Lecturas de Economía, Universidad de Antioquia, CIE, June.
    3. Hindriks, Jean & Myles, Gareth D., 2013. "Intermediate Public Economics," MIT Press Books, The MIT Press, edition 2, volume 1, number 0262018691, December.
    4. Christian R. Jaramillo H. & Jorge Tovar, 2007. "Incidencia Del Impuesto Al Valor Agregado Sobre Los Precios En Colombia," Documentos CEDE 2830, Universidad de los Andes, Facultad de Economía, CEDE.
    5. Alan J. Auerbach, 2006. "The Choice Between Income and Consumption Taxes: A Primer," NBER Working Papers 12307, National Bureau of Economic Research, Inc.
    6. Naito, Hisahiro, 1999. "Re-examination of uniform commodity taxes under a non-linear income tax system and its implication for production efficiency," Journal of Public Economics, Elsevier, vol. 71(2), pages 165-188, February.
    7. Naito, Hisahiro, 2004. "Endogenous human capital accumulation, comparative advantage and direct vs. indirect redistribution," Journal of Public Economics, Elsevier, vol. 88(12), pages 2685-2710, December.
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    Cited by:

    1. Julio Roberto Piza Rodríguez, 2015. "Análisis del hecho generador del IVA en el ordenamiento jurídico colombiano," Books, Universidad Externado de Colombia, Facultad de Derecho, number 762, August.

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    More about this item

    Keywords

    Impuesto al valor agregado incidencia tributaria cascadas;

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • C15 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods and Methodology: General - - - Statistical Simulation Methods: General
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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