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Distorsión en la tributación de las empresas en Colombia: un análisis a partir de las tarifas efectivas marginales

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  • Javier Ávila Mahecha
  • Ivonne Rocío León Hernández

Abstract

Este documento evalúa la incidencia de la legislación tributaria colombiana sobre la inversión, mediante el cálculo de tarifas efectivas marginales (TEM) por sector económico. El análisis incorpora, además del impuesto sobre la renta, otros tributos que afectan la rentabilidad de las empresas, e incluye los princi-pales cambios introducidos con la Ley 1111 de 2006. La TEM obtenida para el promedio de la economía es de 31%. Las presentadas en el sector comercio son las más altas, con un promedio superior al 50%, mientras que las industrias editoriales y las activi-dades sin ánimo de lucro exhiben TEM inferiores al 20%.

Suggested Citation

  • Javier Ávila Mahecha & Ivonne Rocío León Hernández, 2008. "Distorsión en la tributación de las empresas en Colombia: un análisis a partir de las tarifas efectivas marginales," Revista ESPE - Ensayos Sobre Política Económica, Banco de la República, vol. 26(57), pages 12-70, December.
    • Handle: RePEc:col:000107:005806
    DOI: 10.32468/Espe.5701
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    References listed on IDEAS

    as
    1. Ana María Iregui B & Ligia Melo-Becerra & Jorge Ramos-Forero, 2004. "El impuesto predial en Colombia: evolución reciente, comportamiento de las tarifas y potencial de recaudo," Revista ESPE - Ensayos Sobre Política Económica, Banco de la República, December.
    2. repec:bdr:ensayo:v:22:y:2004:i:46-2:p:186-248 is not listed on IDEAS
    3. Ana María Iregui B. & Ligia Melo B. & Jorge Ramos, 2004. "El Impuesto Predial en Colombia: Evolución Reciente, Comportamiento de las Tarifas y Potencial de Recaudo," Borradores de Economia 2515, Banco de la Republica.
    4. Hulten, Charles R, 1984. "Tax Policy and the Investment Decision," American Economic Review, American Economic Association, vol. 74(2), pages 236-241, May.
    5. Fazzari, Steven M & Hubbard, R Glenn & Petersen, Bruce C, 1988. "Investment, Financing Decisions, and Tax Policy," American Economic Review, American Economic Association, vol. 78(2), pages 200-205, May.
    6. Carlos Pombo, 1999. "Productividad industrial en Colombia: Una aplicación de números índices," Revista de Economía del Rosario, Universidad del Rosario, June.
    7. Mauricio Cárdenas Santa María & Valerie Mercer-Balckman & Adriana Nieto & Carolina Mejía, 2005. "El sistema tributario colombiano: Impacto sobre la eficiencia y la competitividad," Informes de Investigación 2555, Fedesarrollo.
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    Cited by:

    1. Ligia Alba Melo-Becerra & Javier Ávila Mahecha & Jorge Enrique Ramos-Forero, 2017. "The Effect of Corporate Taxes on Investment: Evidence from the Colombian Firms," IHEID Working Papers 10-2017, Economics Section, The Graduate Institute of International Studies.
    2. Javier Ávila Mahecha & Ivonne León, 2010. "Un impuesto implícito a la inversión," Revista Cuadernos de Economia, Universidad Nacional de Colombia, FCE, CID, June.

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    More about this item

    Keywords

    tributación; tarifas marginales efectivas; incidencia;
    All these keywords.

    JEL classification:

    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue

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