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Monto del "Impuesto Puro" en la Seguridad Social Colombiana

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  • Sergio Clavijo

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    Abstract

    En este trabajo analizaremos el monto del llamado "impuesto puro" que se genera en las contribuciones destinadas a pensiones y salud en Colombia. Hemos calculado que este impuesto asciende en la actualidad a cerca del 17% para las empresas, por cada peso pagado a través de la nómina. Siendo que este monto es bastante elevado si se le compara con el cero o 3% observado en Chile, no parece conveniente elevar aun mas las contribuciones a la seguridad social en cabeza de las empresas. Si dichas contribuciones en pensiones y salud se incrementan del actual 26,5% al 28,5% en los próximos tres años, como se propone en la reforma pensional, este impuesto alcanzaría cerca del 20% a partir del año 2005. ¿Qué empresa colombiana podrá competir en el ATPA, ALCA o CAN con sobre-costos parafiscales cercanos al 40% (incluyendo los diferentes a la seguridad social) e "impuestos puros" del 20%? ¿cual será la dinámica del desempleo y la informalidad laboral en los próximos años si recargamos los costos de la producción formal?

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    Paper provided by Banco de la Republica de Colombia in its series Borradores de Economia with number 219.

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    Handle: RePEc:bdr:borrec:219

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    1. Sergio Clavijo & Luis Ignacio Lozano, 2001. "Generación de Empleo y Parafiscalidad: Soluciones Estructurales en Tiempos de Crisis," BORRADORES DE ECONOMIA 002763, BANCO DE LA REPÚBLICA.
    2. Feldstein, Martin, 1996. "The Missing Piece in Policy Analysis: Social Security Reform," American Economic Review, American Economic Association, vol. 86(2), pages 1-14, May.
    3. Musgrave, R.A., 1985. "A brief history of fiscal doctrine," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 1, chapter 1, pages 1-59 Elsevier.
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