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Ley 1607 de 2012 de reforma tributaria en Colombia: un análisis de equilibrio general computable

Author

Listed:
  • Stefano Farne
  • David Arturo Rodríguez Guerrero

Abstract

Este trabajo pretende contribuir al debate de la parafiscalidad analizando los efectos macroeconómicos de su eliminación por medio de un Modelo de Equilibrio General Computable (MEGC) de la economía colombiana, el cual simula lo determinado en la Ley 1607 de 2012 de Reforma Tributaria. Para este trabajo tiene un énfasis especial la modelación del mercado laboral, el cual incorpora desempleo endógeno y una oferta de trabajo basada en la decisión ocio-consumo (neoclásica) de los hogares. Se asumen dos tipos de trabajo ofrecido, calificado y no calificado, y tres tipos de trabajo demandado, informal (INF), formal no calificado (FNC) y formal calificado (FC). De la misma manera, se hacen explicitas todas las cargas extrasalariales que asumen las empresas con cada empleo formal (pensiones, salud, ARP, primas, vacaciones, cesantías y parafiscales).

Suggested Citation

  • Stefano Farne & David Arturo Rodríguez Guerrero, 2014. "Ley 1607 de 2012 de reforma tributaria en Colombia: un análisis de equilibrio general computable," Obs. Mercado de Trabajo y Seguridad Social 16011, Universidad Externado de Colombia.
    • Handle: RePEc:col:000194:016011
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    File URL: https://www.uexternado.edu.co/wp-content/uploads/2017/01/Cuaderno-15.pdf
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    Keywords

    modelo de equilibrio general computable; megc; parafiscales; reforma tributaria; ley 1607; trabajo calificado; trabajo no calificado; trabajo formal; trabajo informal; formalidad; informalidad; cargas extrasalariales; computable general equilibrium model; cgem; modelo dinâmico de equilíbrio geral computável; parafiscal contributions; parafiscal charges; taxas parafiscais; parafiscais; tax reform; fiscal reform; reforma fiscal; trabalho de qualidade; trabalho qualificado; qualified work; skilled labor; formal work; formal employment; formal job; emprego formal; trabalho não declarado; informal work; informal employment; informal job; custos não salariais; custos extra salariais; seguridad social; segurança social; seguridade social; previdência social; cobertura social; social security; mercado de trabajo; labor market; labour market; mercado de trabalho; mercado do trablaho; economía; economy; labour economics; labor economics; economia do trabalho; economía laboral; colombia; latam; la; externado; uexternado; uec; observatorio; boletin; working paper; doc; stefano farne; farne;
    All these keywords.

    JEL classification:

    • C68 - Mathematical and Quantitative Methods - - Mathematical Methods; Programming Models; Mathematical and Simulation Modeling - - - Computable General Equilibrium Models
    • E13 - Macroeconomics and Monetary Economics - - General Aggregative Models - - - Neoclassical
    • E24 - Macroeconomics and Monetary Economics - - Consumption, Saving, Production, Employment, and Investment - - - Employment; Unemployment; Wages; Intergenerational Income Distribution; Aggregate Human Capital; Aggregate Labor Productivity

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