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¿Han aumentado el recaudo las reformas tributarias en Bogotá?

Author

Listed:
  • Mario García Molina
  • Yesid Parra Vera

Abstract

Se estima la eficacia de las reformas tributarias del niveldistrital para el período 1960-2000 por medio de tresmodelos ARIMA con una variable de intervención (modelosARIMAX) para la tasa recaudo/PIB, el recaudo real y elrecaudo real per cápita. Sólo se incluyen aquellas reformasque cambiaron la base o las tarifas, o que intentabanaumentar el recaudo o disminuir la evasión. Los modelosmuestran que varias de las reformas consideradas fueronexitosas. Como las tres series usadas para medir el recaudotienen raíz unitaria, el efecto de las reformas exitosas espermanente.

Suggested Citation

  • Mario García Molina & Yesid Parra Vera, 2002. "¿Han aumentado el recaudo las reformas tributarias en Bogotá?," Revista Cuadernos de Economia, Universidad Nacional de Colombia, FCE, CID, December.
    • Handle: RePEc:col:000093:006838
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    File URL: http://www.fce.unal.edu.co/media/files/documentos/Cuadernos/37/v21n37_garcia_molina_2002.pdf
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    Cited by:

    1. Mario García Molina & Ana Paola Gómez, 2005. "¿Han aumentado el recaudo las reformas tributarias en Colombia?," Revista de Economía Institucional, Universidad Externado de Colombia - Facultad de Economía, vol. 7(12), pages 43-61, January-J.

    More about this item

    Keywords

    reformas tributarias; recaudo; impuestos; Bogotá.;
    All these keywords.

    JEL classification:

    • C51 - Mathematical and Quantitative Methods - - Econometric Modeling - - - Model Construction and Estimation
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General

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