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Inestabilidad Tributaria y Crecimiento Económico en Colombia

Author

Listed:
  • Federico Filippini
  • Hernando Zuleta

Abstract

En las últimas décadas se han tramitado 11 reformas a la legislación tributaria en Colombia. Los numerosos cambios a los que se ha enfrentado la legislación tributaria colombiana convierten al país en uno de los países con mayor variabilidad en las reglas tributarias. Con el fin de cuantificar los efectos económicos de la inestabilidad tributaria utilizamos dos índices: un conteo de cambio introducidos al estatuto tributario como proporción del número de artículos (IET) y un conteo de conceptos emitidos por la autoridad de recaudo (la DIAN) con posterioridad a la modificación de cada tributo también como proporción del número de artículos del estatuto tributario (Conceptos). Encontramos que tanto los cambios en el estatuto tributario como el número de conceptos emitidos por la DIAN tienen efectos negativos sobre la actividad económica.

Suggested Citation

  • Federico Filippini & Hernando Zuleta, 2016. "Inestabilidad Tributaria y Crecimiento Económico en Colombia," Documentos CEDE 14232, Universidad de los Andes, Facultad de Economía, CEDE.
    • Handle: RePEc:col:000089:014232
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    File URL: https://repositorio.uniandes.edu.co/bitstream/handle/1992/8625/dcede2016-04.pdf
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    Cited by:

    1. Hernando Zuleta, 2021. "Competitividad y entorno institucional en Colombia," Documentos CEDE 19623, Universidad de los Andes, Facultad de Economía, CEDE.

    More about this item

    Keywords

    Estatuto Tributario; Impuestos; Crecimiento Económico;
    All these keywords.

    JEL classification:

    • E22 - Macroeconomics and Monetary Economics - - Consumption, Saving, Production, Employment, and Investment - - - Investment; Capital; Intangible Capital; Capacity
    • E23 - Macroeconomics and Monetary Economics - - Consumption, Saving, Production, Employment, and Investment - - - Production
    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General

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