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IVA : productividad, evasión y progresividad

Author

Listed:
  • Roberto Steiner
  • Carolina Soto

Abstract

En este trabajo estudiamos tres aspectos relacionados con el impuesto al valor agregado en Colombia.

Suggested Citation

  • Roberto Steiner & Carolina Soto, 1998. "IVA : productividad, evasión y progresividad," Working Papers Series. Documentos de Trabajo 9208, Fedesarrollo.
    • Handle: RePEc:col:000123:009208
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    File URL: http://hdl.handle.net/11445/836
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    More about this item

    Keywords

    Evasión tributaria; Impuesto al valor agregado; Impuestos; Tributación;
    All these keywords.

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • O47 - Economic Development, Innovation, Technological Change, and Growth - - Economic Growth and Aggregate Productivity - - - Empirical Studies of Economic Growth; Aggregate Productivity; Cross-Country Output Convergence

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