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Elementos para el análisis de incidencia tributaria

Author

Listed:
  • Andrés ESCOBAR ARANGO
  • Gustavo Adolfo HERNANDEZ
  • Gabriel PIRAQUIVE
  • Juan Mauricio RAMIREZ

Abstract

En el presente trabajo se utiliza un modelo de equilibrio general computable con el fin de analizar el efecto del incremento de cinco diferentes tipos de impuestos en Colombia. Los resultados se enfocan en el cálculo del costo marginal de los fondos, el cual mide cuanto le cuesta a la economía incrementar un peso en la recolección de impuestos, de cada uno de los impuestos. Se encontró que los efectos de largo plazo y las imperfecciones en el mercado son aspectos importantes a tomar en cuenta al realizar cualquier análisis de incidencia tributaria.

Suggested Citation

  • Andrés ESCOBAR ARANGO & Gustavo Adolfo HERNANDEZ & Gabriel PIRAQUIVE & Juan Mauricio RAMIREZ, 2003. "Elementos para el análisis de incidencia tributaria," Archivos de Economía 2571, Departamento Nacional de Planeación.
    • Handle: RePEc:col:000118:002571
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    File URL: https://colaboracion.dnp.gov.co/CDT/Estudios%20Econmicos/224.pdf
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    Citations

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    Cited by:

    1. Diego F. Angel‐Urdinola & Quentin Wodon, 2004. "The Impact on Inequality of Raising the Minimum Wage: Gap‐narrowing and Reranking Effects," LABOUR, CEIS, vol. 18(2), pages 317-327, June.
    2. Enrique PINZON GARCIA & Oscar M. VALENCIA ARANA, 2006. "The Determinants of Colombian Firm´s Debt-Asset Ratio (1997-2003)," Archivos de Economía 3582, Departamento Nacional de Planeación.
    3. Maria Otilia Orozco, 2005. "Colombia's Higher Education Quality Control System and Potential for Further Development," Archivos de Economía 2139, Departamento Nacional de Planeación.
    4. José Daniel REYES PENA, 2003. "The cost of disinflation in Colombia: -A sacrifice Ratio Approach-," Archivos de Economía 3579, Departamento Nacional de Planeación.
    5. Diego F. ANGEL URDINOLA & Quentin WODON, 2003. "Relative labor supply and the gender wage Gap: Evidence for Colombia and the United States," Archivos de Economía 3452, Departamento Nacional de Planeación.
    6. Carlos Alberto CASTRO IRAGORRI, 2003. "Yet another lagging, coincident and leading index for the Colombian economy," Archivos de Economía 3785, Departamento Nacional de Planeación.
    7. Diego F. ANGEL-URDINOLA, 2004. "A Minimum Wage Increase Can Have an Adverse Distributional Impact:The case of Colombia," Archivos de Economía 1922, Departamento Nacional de Planeación.

    More about this item

    Keywords

    Incidencia tributaria;

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