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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 de eliminar los impuestos parafiscales en Colombia y reemplazarlos por otra fuente de financiación, en este caso el incremento de otro tipo de impuesto (IVA, impuestos indirectos o al capital). Se encuentra que la eliminación de los impuestos parafiscales produce una disminución de un punto porcentual en la tasa de desempleo, sien embargo, cuando este impuesto es reemplazado por otro tipo de impuestos los efectos sobre la tasas de desempleo pueden llegar a ser nulos. Por tanto, el eliminar los impuestos parafiscales no produce los efectos esperados por un análisis de equilibrio parcial, esto es, una significativa disminución 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
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    Handle: RePEc:col:000118:008954

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    1. Luis Eduardo Arango & Nataly Obando & Carlos Esteban Posada, 2010. "Sensibilidad de los salarios al desempleo regional en Colombia: nuevas estimaciones de la curva de salarios," BORRADORES DE ECONOMIA 006829, BANCO DE LA REPÚBLICA.
    2. Camilo Mondragón-Vélez & Ximena Peña & Daniel Wills, 2010. "Labor Market Rigidities and Informality in Colombia," DOCUMENTOS CEDE 006717, UNIVERSIDAD DE LOS ANDES-CEDE.
    3. 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.
    4. 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.
    5. Ramos, Raul & Duque, Juan C. & Surinach, Jordi, 2010. "Is the wage curve formal or informal? Evidence for Colombia," Economics Letters, Elsevier, vol. 109(2), pages 63-65, November.
    6. 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.
    7. John Hutton & Anna Ruocco, 1999. "Tax Reform and Employment in Europe," International Tax and Public Finance, Springer, vol. 6(3), pages 263-287, August.
    8. 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.
    9. Bernal Raquel, 2009. "The Informal Labor Market in Colombia: identification and characterization," REVISTA DESARROLLO Y SOCIEDAD, UNIVERSIDAD DE LOS ANDES-CEDE.
    10. Luis Eduardo Arango & Carlos Esteban Posada, 2006. "La Tasa De Desempleo De Largo Plazo En Colombia," BORRADORES DE ECONOMIA 003085, BANCO DE LA REPÚBLICA.
    11. 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.
    12. 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.
    13. 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.
    14. 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.
    15. 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.
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