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La curva de Laffer y la optimizacion del recaudo tributario en Cartagena, Colombia

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  • Daniel Toro Gonzalez

    ()

  • Martha Elena Doria

    ()

Abstract

La preocupación de los gobiernos locales por generar aumentos en los ingresostributarios los induce a introducir modificaciones a los tipos y las tasas de impuestos. No obstante, al mismo tiempo, se usan las exenciones tributarias paraestimular el crecimiento y la competitividad sectorial, las cuales reducen los ingresos municipales y aumentan la presión sobre otros contribuyentes. Este documento analiza el efecto de los cambios en las tasas impositivas sobre el recaudo del Distrito de Cartagena, Colombia. Se calcula la elasticidad de los ingresos tributarios respecto a los cambios en la tasa impositiva media (tim), relación conocida como la Curva de Laffer. Se encuentra que el recaudo tributario es inelástico a cambios en el tim. Este resultado sugiere que una política dirigida a incrementar los ingresos tributarios mediante un aumento generalizado de los tipos impositivos no es efectiva.

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Bibliographic Info

Article provided by UNIVERSIDAD TECNOLÓGICA DE BOLÍVAR in its journal REVISTA ECONOMÍA & REGIÓN.

Volume (Year): (2010)
Issue (Month): ()
Pages:

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Handle: RePEc:col:000411:007448

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Related research

Keywords: Cartagena; ingresos tributarios; tasas impositivas; tasa impositivamedia; curva de Laffer;

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  1. IREGUI, Ana María & Ligia Melo & Jorge Ramos, 2005. "El impuesto predial en Colombia: factores explicativos del recaudo," REVISTA DE ECONOMÍA DEL ROSARIO, UNIVERSIDAD DEL ROSARIO.
  2. Eduardo Lora & Mauricio Cardenas, 2006. "La reforma de las instituciones fiscales en América Latina," Research Department Publications 4458, Inter-American Development Bank, Research Department.
  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 002515, BANCO DE LA REPÚBLICA.
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