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Impuestos parafiscales y mercado laboral: Un análisis de Equilibrio General Computable

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  • Gustavo Adolfo HERNANDEZ DIAZ

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    Abstract

    Utilizando un modelo de equilibrio general computable se analiza el efecto deeliminar los impuestos parafiscales en Colombia y reemplazarlos por otrafuente de financiación, en este caso el incremento de otro tipo de impuesto(IVA, impuestos indirectos o al capital). Se encuentra que la eliminación de losimpuestos parafiscales produce una disminución de un punto porcentual en latasa de desempleo, sien embargo, cuando este impuesto es reemplazado porotro tipo de impuestos los efectos sobre la tasas de desempleo pueden llegar aser nulos. Por tanto, el eliminar los impuestos parafiscales no produce losefectos esperados por un análisis de equilibrio parcial, esto es, una significativadisminución de la tasa de desempleo.

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    Bibliographic Info

    Paper provided by DEPARTAMENTO NACIONAL DE PLANEACIÓN in its series ARCHIVOS DE ECONOMÍA with number 008954.

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    Length: 21
    Date of creation: 31 Aug 2011
    Date of revision:
    Handle: RePEc:col:000118:008954

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    Related research

    Keywords: Impuestos parafiscales; Equilibrio general aplicado; reemplazo deimpuestos;

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    1. Luis Eduardo Arango & Carlos Esteban Posada, . "La Tasa de Desempleo de Largo Plazo en Colombia," Borradores de Economia 388, Banco de la Republica de Colombia.
    2. Blanchflower, D. & Oswald, A., 1989. "The Wage Curve," Papers 340, London School of Economics - Centre for Labour Economics.
    3. Alejandro GAVIRIA URIBE & Jairo Augusto NUÑEZ MENDEZ, 2003. "Evaluating the impact of SENA on earnings and Employment," ARCHIVOS DE ECONOMÍA 002646, DEPARTAMENTO NACIONAL DE PLANEACIÓN.
    4. Camilo Mondragón-Vélez & Ximena Peña & Daniel Wills, 2010. "Labor Market Rigidities and Informality in Colombia," JOURNAL OF LACEA ECONOMIA, LACEA - LATIN AMERICAN AND CARIBBEAN ECONOMIC ASSOCIATION.
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    6. Luis Eduardo Arango & Nataly Obando & Carlos Esteban Posada, . "Sensibilidad de los salarios al desempleo regional en Colombia: nuevas estimaciones de la curva de salarios," Borradores de Economia 590, Banco de la Republica de Colombia.
    7. Raul Ramos & Juan Carlos Duque & Jordi Suriñach, 2009. "Is The Wage Curve Formal Or Informal? Evidence For Colombia," IREA Working Papers 200918, University of Barcelona, Research Institute of Applied Economics, revised Jul 2009.
    8. Hernandez, Gustavo Adolfo & Light, Miles & Rutherford, Thomas, 2002. "A dynamic general equilibrium model for tax policy analysis in Colombia," MPRA Paper 28435, University Library of Munich, Germany.
    9. Bernal Raquel, 2009. "The Informal Labor Market in Colombia: identification and characterization," REVISTA DESARROLLO Y SOCIEDAD, UNIVERSIDAD DE LOS ANDES-CEDE.
    10. Enrique López & Marla Ripoll & Freddy Cepeda, . "Crónica de los Modelos de Equilibrio General en Colombia," Borradores de Economia 013, Banco de la Republica de Colombia.
    11. Bohringer, Christoph & Boeters, Stefan & Feil, Michael, 2005. "Taxation and unemployment: an applied general equilibrium approach," Economic Modelling, Elsevier, vol. 22(1), pages 81-108, January.
    12. Blanchflower, David G & Oswald, Andrew J, 1994. "Estimating a Wage Curve for Britain: 1973-90," Economic Journal, Royal Economic Society, vol. 104(426), pages 1025-43, September.
    13. Ana María Iregui B. & Ligia Alba Melo B. & María Teresa Ramírez G., . "Downward Wage Rigidities and Other Firms’ Responses to an Economic Slowdown: Evidence from a Survey of Colombian Firms," Borradores de Economia 612, Banco de la Republica de Colombia.
    14. Rutherford, Thomas F, 1999. "Applied General Equilibrium Modeling with MPSGE as a GAMS Subsystem: An Overview of the Modeling Framework and Syntax," Computational Economics, Society for Computational Economics, vol. 14(1-2), pages 1-46, October.
    15. Adriana Kugler & Maurice Kugler, 2009. "Labor Market Effects of Payroll Taxes in Developing Countries: Evidence from Colombia," Economic Development and Cultural Change, University of Chicago Press, vol. 57(2), pages 335-358, 01.
    16. Thomas F. RUTHERFORD & Miles K. LIGHT & Gustavo Adolfo HERNANDEZ, 2002. "A dynamic general equilibrium model for tax policy analysis in Colombia," ARCHIVOS DE ECONOMÍA 001910, DEPARTAMENTO NACIONAL DE PLANEACIÓN.
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