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Incidencia del impuesto de renta a las sociedades: revisión y análisis de las estimaciones de equilibrio general

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  • Jennifer C. Gravelle

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    (División de Análisis de Impuestos del Congressional Budget Office)

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    Abstract

    Este artículo revisa la evidencia actual sobre la incidencia del impuesto de renta a las sociedades anónimas a partir de modelos de equilibrio general tipo Harberger, con especial atención en la economía abierta. Identifica los principales inductores de los resultados de estos modelos y compara las estimaciones de cuatro importantes estudios que examinan la incidencia de este impuesto en una economía abierta. El ajuste de las estimaciones de los estudios para que reflejen las estimaciones empíricas centrales de las elasticidades claves sugiere que el capital soporta la mayor carga del impuesto. El artículo también presenta un método alternativo para asignar la carga del impuesto basado en la nueva visión de la incidencia del impuesto a la propiedad, que distingue los efectos globales de los impuestos a las sociedades y los efectos de los impuestos al consumo que varían entre naciones.

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    File URL: http://www.uexternado.edu.co/facecono/ecoinstitucional/workingpapers/jgravelle24.pdf
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    Bibliographic Info

    Article provided by Universidad Externado de Colombia - Facultad de Economía in its journal Revista de Economía Institucional.

    Volume (Year): 13 (2011)
    Issue (Month): 24 (January-June)
    Pages: 153-191

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    Handle: RePEc:rei:ecoins:v:13:y:2011:i:24:p:153-191

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    Keywords: incidencia del impuesto de renta a las sociedades anónimas; modelos de equilibrio general; economía abierta;

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    References

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    1. John G. Cragg & Arnold C. Harberger & Peter Mieszkowski, 1967. "Empirical Evidence on the Incidence of the Corporation Income Tax," Journal of Political Economy, University of Chicago Press, vol. 75, pages 811.
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    18. Gravelle, Jane G & Kotlikoff, Laurence J, 1989. "The Incidence and Efficiency Costs of Corporate Taxation When Corporate and Noncorporate Firms Produce the Same Good," Journal of Political Economy, University of Chicago Press, vol. 97(4), pages 749-80, August.
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