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Eficiencia y equidad de la política tributaria y su relación con el gasto público en la comunidad Andina, el caso de Colombia

Author

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  • Juan Gonzalo Zapata
  • Natalia Ariza F.

Abstract

En este trabajo se realizan estimaciones de la eficiencia y equidad de la política tributaria en Colombia y se relacionan con el impacto distributivo del gasto público social en el país. Se toma como base la Encuesta de Calidad de Vida de 2003 y se complementa el análisis con información suministrada por la Dirección de Impuestos y Aduanas Nacionales (dian). Con base en esta información se estimaron el coeficiente de Gini y Cuasi-Gini y los índices de Kakwani y de Reynolds y Smolenski, para medir así el nivel de progresividad de cada impuesto, de cada sector de gasto social analizado y los efectos netos de la combinación de la política tributaria y la política social. Los resultados encontrados confirman que en Colombia la estructura de la tributación es progresiva, igualmente la suma de todo el gasto social. Sin embargo, los resultados difieren cuando se hace el análisis desagregado por fuente de tributación y sector social.

Suggested Citation

  • Juan Gonzalo Zapata & Natalia Ariza F., 2005. "Eficiencia y equidad de la política tributaria y su relación con el gasto público en la comunidad Andina, el caso de Colombia," Coyuntura Social 12901, Fedesarrollo.
    • Handle: RePEc:col:000486:012901
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    File URL: http://hdl.handle.net/11445/1088
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    Cited by:

    1. Barreix, Alberto & Roca, Jerónimo, 2007. "Strengthening a fiscal pillar: the Uruguayan dual income tax," Revista CEPAL, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), August.

    More about this item

    Keywords

    Impuestos; Gasto público social;

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H50 - Public Economics - - National Government Expenditures and Related Policies - - - General

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