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Contrabando, impuestos y cigarrillos en Colombia

Author

Listed:
  • Jorge Tovar

Abstract

Este documento estudia la relación entre la venta legal de cigarrillos, el contrabando y los impuestos al tabaco en Colombia. Mediante una aproximación econométrica en dos partes, se encuentra que (i) los impuestos se relacionan negativamente con las cantidades legales vendidas, y positivamente con las ventas de productos de contrabando y (ii) el incremento del contrabando impacta negativamente las cantidades legales vendidas.

Suggested Citation

  • Jorge Tovar, 2021. "Contrabando, impuestos y cigarrillos en Colombia," Documentos CEDE 19554, Universidad de los Andes, Facultad de Economía, CEDE.
    • Handle: RePEc:col:000089:019554
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    File URL: https://repositorio.uniandes.edu.co/bitstream/handle/1992/51801/dcede2021-43.pdf
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    More about this item

    Keywords

    Contrabando; Cigarrillos; Impuestos al tabaco;
    All these keywords.

    JEL classification:

    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • L66 - Industrial Organization - - Industry Studies: Manufacturing - - - Food; Beverages; Cosmetics; Tobacco

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