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Disminuir la tarifa general del IVA en Colombia aumentaría el recaudo tributario

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Author Info

  • Hugo Macías Cardona

    ()

  • Jaider Cortes Cueto

    ()

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    Abstract

    A partir de la conocida curva de Laffer, en este trabajo se defiende la hipótesisde que los incrementos en las tarifas de impuestos nacionales en Colombia han conducido a disminuir el recaudo en lugar de aumentarlo.La juventud del IVA, con respecto a los demás impuestos, hace que suproceso de estructuración no esté terminado y que, por lo tanto, se hayan cometido errores en su proceso de maduración. A partir de las tasas y del comportamiento de los recaudos, se muestra cómo Colombia genera menos ingresos que los países que tienen alícuotas más bajas y cómo genera más ingresos que aquellos países con tarifas superiores. De otro lado, el no cumplimiento de varios de los principios de tributación y los efectosnegativos de las altas tarifas, tanto en el nivel micro como en el macroeconómico, permiten defender la hipótesis de que la tarifa que maximiza el recaudo por IVA en Colombia es menor a la que existe actualmente.

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    Bibliographic Info

    Article provided by UNIVERSIDAD DE MEDELLÍN in its journal REVISTA SEMESTRE ECONÓMICO.

    Volume (Year): (2004)
    Issue (Month): ()
    Pages:

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    Handle: RePEc:col:000217:005577

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    Related research

    Keywords: Impuestos óptimos; política tributaria; ingresos públicos; evasión y elusión; curva de Laffer; administración tributaria; políticafiscal; IVA; renta.;

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    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
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    1. Rodrigo Cerda, 2003. "Impuestos Óptimos en Empresas," Documentos de Trabajo 251, Instituto de Economia. Pontificia Universidad Católica de Chile..
    2. Howell H. Zee & Vito Tanzi, 2001. "Tax Policy for Developing Countries," IMF Economic Issues 27, International Monetary Fund.
    3. Leopoldo Fergusson, 2003. "Tributación, Crecimiento Y Bienestar: El Caso Colombiano(1970-1999)," DOCUMENTOS CEDE 003662, UNIVERSIDAD DE LOS ANDES-CEDE.
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