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Relación entre el PIB de Bogotá y el impuesto de industria, comercio, avisos y tableros: un análisis VAR estructural

Author

Listed:
  • Erick Céspedes
  • John Sepúlveda

Abstract

En este trabajo se propone estimar las reformas tributarias que aumentaronsignificativamente el recaudo del impuesto de industria, comercio, avisos ytableros (ICA) en Bogotá a través de la metodología VAR, para el periodo1961-2004. En este contexto, se examinarán las pruebas de causalidad deGranger y se aprovechará la metodología para establecer un modelo VARestructural, con restricciones de largo plazo a la Blanchard y Quah (1989).Cuyo aporte es el poder mostrar que no todas las reformas del ICA hanincrementado significativamente el recaudo de impuestos en Bogotá.

Suggested Citation

  • Erick Céspedes & John Sepúlveda, 2008. "Relación entre el PIB de Bogotá y el impuesto de industria, comercio, avisos y tableros: un análisis VAR estructural," Revista CIFE, Universidad Santo Tomás, December.
    • Handle: RePEc:col:000195:005567
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    More about this item

    Keywords

    recaudo tributario; impuestos indirectos; impuestos de industria.;
    All these keywords.

    JEL classification:

    • H0 - Public Economics - - General
    • H3 - Public Economics - - Fiscal Policies and Behavior of Economic Agents
    • H7 - Public Economics - - State and Local Government; Intergovernmental Relations

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