Incidencia fiscal de los incentivos tributarios
[Fiscal Incidence of tax incentives]
AbstractTax incentives have traditionally been used as a tool by public policy makers in order to correct or reduce market failures. However, there is a widespread debate, in the international literature, about whether they can or not reaching this goal. In this paper, we propose a methodology to assess different tax incentives proposals using several criteria. We use a computable general equilibrium model for that purpose. Our main result is that in order for tax incentives to meet their goals, there needs to be a clear mechanism in the economy by which resources not received by the government become new private investment. However, it is a complex situation for governments, insofar as ensuring the reinvestment of the forgone resources would require additional governmental intervention, which are difficult to control and involve higher costs in administrative, fiscal and efficiency terms.
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Bibliographic InfoPaper provided by University Library of Munich, Germany in its series MPRA Paper with number 14016.
Date of creation: 27 Nov 2000
Date of revision:
Colombia; Tax Incentives; Computable General Equilibrium Models;
Find related papers by JEL classification:
- H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
- D58 - Microeconomics - - General Equilibrium and Disequilibrium - - - Computable and Other Applied General Equilibrium Models
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- Shoven,John B. & Whalley,John, 1992.
"Applying General Equilibrium,"
Cambridge University Press, number 9780521266550, December.
- Hugo A. Macías Cardona & Luis Fernando Agudelo Henao & Mario Ricardo López Ramírez, 2008. "Los Métodos Para Medir La Evasión De Impuestos: Una Revisión," Observatorio de la Economía Latinoamericana, Grupo Eumed.net (Universidad de Málaga), issue 92, february.
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