IDEAS home Printed from https://ideas.repec.org/a/rei/ecoins/v16y2014i31p157-194.html
   My bibliography  Save this article

Altos ingresos e impuesto de renta en Colombia, 1993-2010

Author

Listed:
  • Facundo Alvaredo
  • Juliana Londoño Vélez

Abstract

Este artículo presenta las series de participación del ingreso de los niveles superiores de la distribución en Colombia entre 1993 y 2010, basadas en datos del impuesto de renta personal. Se obtienen cuatro resultados empíricos principales: 1) el ingreso está altamente concentrado: el 1% más alto captó más del 20% de ingreso total en 2010, el mayor nivel de desigualdad en cualquier año reciente de la muestra WTID; 2) los individuos de altos ingresos son, en esencia, rentistas y propietarios de capital; 3) mientras que las encuestas de hogares muestran que la desigualdad ha disminuido desde 2006, los resultados basados en impuestos muestran que la concentración en la parte superior se ha mantenido estable; cuando los coeficientes de Gini de las encuestas se ajustan para tener en cuenta los ingresos más altos reportados en la declaración de impuestos, la desigualdad es más alta y la reducción de la desigualdad es menos pronunciada; 4) el impuesto de renta poco reduce el alto nivel de desigualdad.

Suggested Citation

  • Facundo Alvaredo & Juliana Londoño Vélez, 2014. "Altos ingresos e impuesto de renta en Colombia, 1993-2010," Revista de Economía Institucional, Universidad Externado de Colombia - Facultad de Economía, vol. 16(31), pages 157-194, July-Dece.
    • Handle: RePEc:rei:ecoins:v:16:y:2014:i:31:p:157-194
    as

    Download full text from publisher

    File URL: http://www.uexternado.edu.co/facecono/ecoinstitucional/workingpapers/falvaredo31.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Bastani, Spencer & Selin, Håkan, 2014. "Bunching and non-bunching at kink points of the Swedish tax schedule," Journal of Public Economics, Elsevier, vol. 109(C), pages 36-49.
    2. Lars Christian Moller, 2012. "Fiscal Policy in Colombia," World Bank Publications - Reports 26883, The World Bank Group.
    3. Henrik Jacobsen Kleven & Esben Anton Schultz, 2011. "Estimating Taxable Income Responses using Danish Tax Reforms," EPRU Working Paper Series 2011-02, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
    4. Moller, Lars Christian, 2012. "Fiscal policy in Colombia : tapping its potential for a more equitable society," Policy Research Working Paper Series 6092, The World Bank.
    5. le Maire, Daniel & Schjerning, Bertel, 2013. "Tax bunching, income shifting and self-employment," Journal of Public Economics, Elsevier, vol. 107(C), pages 1-18.
    6. Richard V. Burkhauser & Shuaizhang Feng & Stephen P. Jenkins & Jeff Larrimore, 2012. "Recent Trends in Top Income Shares in the United States: Reconciling Estimates from March CPS and IRS Tax Return Data," The Review of Economics and Statistics, MIT Press, vol. 94(2), pages 371-388, May.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. François Bourguignon, 2018. "Simple adjustments of observed distributions for missing income and missing people," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 16(2), pages 171-188, June.
    2. Estrada, Fernando & Trujillo, Marlyn Tatiana & Pardo, Diego, 2018. "Política Fiscal, Ingresos y Desigualdad en Colombia (1990-2015) [Fiscal Policy, Income And Inequality In Colombia (1990-2015)]," MPRA Paper 88748, University Library of Munich, Germany.
    3. Juliana Londoño-Vélez & Javier Ávila-Mahecha, 2021. "Enforcing Wealth Taxes in the Developing World: Quasi-experimental Evidence from Colombia," American Economic Review: Insights, American Economic Association, vol. 3(2), pages 131-148, June.
    4. Ahmet Faruk Aysan & Dilek Demirbas & Mustafa Disli & Monica Parra, 2021. "Resilience and Path Dependency: Income Distribution Effects of GDP in Colombia," Working Papers hal-03365148, HAL.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Facundo Alveredo & Juliana Londoño Vélez, 2013. "High incomes and personal taxation in a developing economy: Colombia 1993-2010," Commitment to Equity (CEQ) Working Paper Series 12, Tulane University, Department of Economics.
    2. Facundo Alveredo & Juliana Londoño Vélez, 2013. "High incomes and personal taxation in a developing economy: Colombia 1993-2010," Commitment to Equity (CEQ) Working Paper Series 1312, Tulane University, Department of Economics.
    3. Andreas R. Kostøl & Andreas S. Myhre, 2021. "Labor Supply Responses to Learning the Tax and Benefit Schedule," American Economic Review, American Economic Association, vol. 111(11), pages 3733-3766, November.
    4. Jairo,Nunez & Olivieri,Sergio Daniel & Parra,Julieth & Pico,Julieth, 2020. "The Distributive Impact of Taxes and Expenditures in Colombia," Policy Research Working Paper Series 9171, The World Bank.
    5. Waldenström, Daniel & Bastani, Spencer, 2020. "The Ability Gradient in Bunching," Working Paper Series 1333, Research Institute of Industrial Economics.
    6. Philipp Doerrenberg & Andreas Peichl & Sebastian Siegloch, 2017. "The Elasticity of Taxable Income in the Presence of Deduction Possibilities," NBER Chapters, in: Personal Income Taxation and Household Behavior (TAPES), National Bureau of Economic Research, Inc.
    7. Richard M. Bird & Eric M. Zolt, 2014. "Taxation and inequality in the Americas: Changing the fiscal contract?," Chapters, in: Richard M. Bird & Jorge Martinez-Vazquez (ed.), Taxation and Development: The Weakest Link?, chapter 7, pages 193-237, Edward Elgar Publishing.
    8. Kristoffer Berg & Thor O. Thoresen, 2020. "Problematic response margins in the estimation of the elasticity of taxable income," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(3), pages 721-752, June.
    9. World Bank, 2014. "Towards Sustainable Peace, Poverty Eradication, and Shared Prosperity [Hacia la paz sostenible, la erradicación de la pobreza y la prosperidad compartida : notas de política: Colombia]," World Bank Publications - Reports 21037, The World Bank Group.
    10. Simeon Schächtele, 2020. "Tax Responses at Low Taxable Incomes: Evidence from Germany," Fiscal Studies, John Wiley & Sons, vol. 41(2), pages 411-439, June.
    11. Marcelo Bergolo & Gabriel Burdin & Mauricio De Rosa & Matias Giaccobasso & Martín Leites, 2019. "Tax bunching at the Kink in the Presence of Low Capacity of Enforcement: Evidence From Uruguay," Documentos de Trabajo (working papers) 19-05, Instituto de Economía - IECON.
    12. Leon Bettendorf & Arjan Lejour & Maarten ’t Riet, 2017. "Tax Bunching by Owners of Small Corporations," De Economist, Springer, vol. 165(4), pages 411-438, December.
    13. Nazila Alinaghi & John Creedy & Norman Gemmell, 2023. "Do couples bunch more? Evidence from partnered and single taxpayers," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(4), pages 1137-1184, August.
    14. Søgaard, Jakob Egholt, 2019. "Labor supply and optimization frictions: Evidence from the Danish student labor market," Journal of Public Economics, Elsevier, vol. 173(C), pages 125-138.
    15. Carina Neisser, 2021. "The Elasticity of Taxable Income: A Meta-Regression Analysis [The top 1% in international and historical perspective]," The Economic Journal, Royal Economic Society, vol. 131(640), pages 3365-3391.
    16. Bastani, Spencer & Selin, Håkan, 2014. "Bunching and non-bunching at kink points of the Swedish tax schedule," Journal of Public Economics, Elsevier, vol. 109(C), pages 36-49.
    17. Stuart Adam & James Browne & David Phillips & Barra Roantree, 2021. "Frictions and taxpayer responses: evidence from bunching at personal tax thresholds," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(3), pages 612-653, June.
    18. le Maire, Daniel & Schjerning, Bertel, 2013. "Tax bunching, income shifting and self-employment," Journal of Public Economics, Elsevier, vol. 107(C), pages 1-18.
    19. Jarkko Harju & Tuomas Matikka, 2016. "The elasticity of taxable income and income-shifting: what is “real” and what is not?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 23(4), pages 640-669, August.
    20. Víctor Mauricio Castaneda Rodríguez, 2014. "El gasto social como factor que favorece una mayor dependencia del IVA. Un análisis para el caso colombiano," Revista Ecos de Economía, Universidad EAFIT, June.

    More about this item

    Keywords

    distribución de ingresos; desigualdad; impuesto de renta personal; América Latina;
    All these keywords.

    JEL classification:

    • D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • O54 - Economic Development, Innovation, Technological Change, and Growth - - Economywide Country Studies - - - Latin America; Caribbean

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:rei:ecoins:v:16:y:2014:i:31:p:157-194. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Paola Rodríguez (email available below). General contact details of provider: https://edirc.repec.org/data/feextco.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.