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Capital humano, estructura impositiva y crecimiento


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  • Oscar Iván Ávila Montealegre



Este documento plantea un modelo teórico de crecimiento económico con generaciones traslapadasen el que los individuos acumulan capital humano mediante la inversión en educación pública yprivada. La inversión pública es financiada con impuestos al salario y al consumo con el fin deevaluar el efecto de distintas estructuras impositivas sobre el crecimiento económico. Los resultadosdel modelo evidencian que existe una única tasa impositiva óptima para los dos tipos de capital, lacual depende positivamente de cuán importantes son los recursos públicos para la acumulación decapital humano, y de qué tan intensiva es la economía en la utilización de dicho capital. Asimismo,evidencia que los impuestos al salario son más distorsivos en términos de crecimiento económico, yque aumentos en la tasa impositiva pueden tener efectos positivos sobre el crecimiento económico enla medida que logren estimular la acumulación de capital físico y capital humano.

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Bibliographic Info

Paper provided by DEPARTAMENTO NACIONAL DE PLANEACIÓN in its series ARCHIVOS DE ECONOMÍA with number 008847.

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Length: 32
Date of creation: 13 Sep 2010
Date of revision:
Handle: RePEc:col:000118:008847

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Keywords: Impuestos; crecimiento económico; capital humano.;

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