Advanced Search
MyIDEAS: Login to save this article or follow this journal

El impuesto a las operaciones financieras y la equidad tributaria


Author Info

  • Jorge Armando Rodríguez


Registered author(s):


    Los súbditos de todo Estado -escribió Adam Smith- deberíancontribuir al sostenimiento del gobierno en proporción a susrespectivas capacidades, de la manera más aproximadaposible". Este artículo explora algunas características delimpuesto a las operaciones financieras, introducido enColombia en 1998, desde el punto de vista de la distribuciónde la carga tributaria entre los contribuyentes. Se trata,en cierto modo, de ver en qué medida el gravamen satisfacela famosa máxima de Smith. Hay que tener en cuenta, sinembargo, que este es apenas uno de los criterios para juzgarla pertinencia del tributo."

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL:
    Download Restriction: no

    Bibliographic Info

    Article provided by UN - RCE - CID in its journal REVISTA CUADERNOS DE ECONOMÍA.

    Volume (Year): (2002)
    Issue (Month): ()

    as in new window
    Handle: RePEc:col:000093:006837

    Contact details of provider:

    Related research

    Keywords: tributación; transacciones financieras; equidad.;

    Find related papers by JEL classification:


    No references listed on IDEAS
    You can help add them by filling out this form.



    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.


    Access and download statistics


    When requesting a correction, please mention this item's handle: RePEc:col:000093:006837. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Vladimir Leonardo Celis Agudelo).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.