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Incidencia de los impuestos a las emisiones en el sector industrial

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  • Gustavo Hernández

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    Abstract

    Siguiendo el artículo de Fullerton y Heutel (2010) se construye un modelo de equilibriogeneral computable para una economía cerrada, el cual involucra polución. Esto con elobjetivo de analizar los efectos que tiene un impuesto a las emisiones de carbono sobre losprecios y cantidades de la producción y los factores productivos. Se procede a calibrar elmodelo con los datos de la industria colombiana, con base en la Encuesta AnualManufacturera y de emisiones de CO2 para el sector. Se encuentra que el imponer unimpuesto a las emisiones reduce la polución, sin embargo, esto depende en gran parte de lascomplementariedades o sustituciones entre los factores de producción. Finalmente, seencuentra que la carga tributaria es soportada en gran parte por los consumidores, vía unmayor precio, y el mercado de trabajo, por la recomposición de los factores dentro delmodelo.

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    Bibliographic Info

    Paper provided by DEPARTAMENTO NACIONAL DE PLANEACIÓN in its series ARCHIVOS DE ECONOMÍA with number 009906.

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    Length: 21
    Date of creation: 02 Jul 2012
    Date of revision:
    Handle: RePEc:col:000118:009906

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    Related research

    Keywords: Modelos de Equilibrio General Computable; Incidencia Tributaria e ImpuestosAmbientales;

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