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Incidencia Del Impuesto Al Valor Agregado Sobre Los Precios En Colombia

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  • Christian R. Jaramillo H.

    ()

  • Jorge Tovar

    ()

Abstract

Este trabajo se centra en estimar el impacto que el impuesto al valor agregado (IVA) tiene sobre los precios al consumidor en Colombia. La estrategia de estimación aprovecha la frecuencia de las reformas tributarias, que generan abundante variación en las series de tiempo de tasas de impuestos. La identificación de los efectos del IVA sobre los precios se realiza utilizando series del índice de precios al consumidor (IPC) calculadas por el Departamento Administrativo Nacional de Estadística (DANE), la agencia oficial colombiana de estadísticas. Las estimaciones indican que en Colombia la incidencia del IVA sobre el precio de la canasta o pass-through es, a nivel nacional, estadísticamente igual a uno. El estudio también encuentra que la incidencia promedio es menor cuando se toman bienes individuales, sin ponderar por su importancia en la canasta de consumo, y controlando por la posibilidad que los mismos productos tengan características no observables distintas para cada ciudad. Este resultado resalta la heterogeneidad en la incidencia del impuesto a través de los mercados.

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File URL: http://economia.uniandes.edu.co/publicaciones/fad9d2007-03.pdf
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Bibliographic Info

Paper provided by UNIVERSIDAD DE LOS ANDES-CEDE in its series DOCUMENTOS CEDE with number 002830.

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Length: 39
Date of creation: 10 Mar 2007
Date of revision:
Handle: RePEc:col:000089:002830

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Keywords: Impuesto al valor agregado incidencia tributaria impuestos al consumo;

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Cited by:
  1. Christian R. Jaramillo H. & Jorge Tovar, 2007. "Reflexiones Sobre La Teoría Y La Práctica Del Iva En Colombia," DOCUMENTOS CEDE 003425, UNIVERSIDAD DE LOS ANDES-CEDE.

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