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Proyecto de inversión social: análisis de las implicaciones del segundo proyecto de reforma tributaria

Author

Listed:
  • Grupo de Estudios Fiscales y de Equidad
  • Grupo Contod@s
  • Centro de Pensamiento de Política Fiscal

Abstract

Con el impacto de la implementación de las políticas contenidas en el proyecto de reforma tributaria Proyecto de inversión social en las condiciones de vida de los colombianos, surge la necesidad de analizar las implicaciones. En consecuencia, el presente documento revisa al detalle el proyecto de ley con un enfoque interseccional e interdisciplinario y presenta ciertas disposiciones deseables para un sistema progresivo y justo que podrían haber sido incluidas. *** From the impact of the implementation of the policies contained in the tax reform project Proyecto de Inversión Social on the living conditions of Colombians, the need to analyze the implications arise. Consequently, this document reviews the project in detail, with an intersectional and interdisciplinary approach and presents certain desirable provisions for a progressive and fair system that could have been included.

Suggested Citation

  • Grupo de Estudios Fiscales y de Equidad & Grupo Contod@s & Centro de Pensamiento de Política Fiscal, 2021. "Proyecto de inversión social: análisis de las implicaciones del segundo proyecto de reforma tributaria," Econógrafos, Escuela de Economía 19456, Universidad Nacional de Colombia, FCE, CID.
    • Handle: RePEc:col:000176:019456
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    File URL: http://fce.unal.edu.co/centro-editorial/docs/econografos-escuela-economia/167-proyecto-de-inversion-social-analisis-de-las-implicaciones-del-segundo-proyecto-de-reforma-tributaria
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    More about this item

    Keywords

    reforma tributaria; recuperación económica; progresividad;
    All these keywords.

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H50 - Public Economics - - National Government Expenditures and Related Policies - - - General

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