Exenciones tributarias: Costo fiscal y análisis de incidencia
[Tax exemptions: fiscal cost and incidence analysis]
AbstractThe fiscal situation in Colombia has been deteriorating over recent years, as seen in various fiscal indicators. Among the policy actions that can be made to avoid making the situation worse, is the increase of tax collections and thus generate an increase in revenue for the nation. Using a computable general equilibrium model, we estimate the effect of total and partial elimination of current fiscal exemptions. It is found that a full elimination of exemptions, leads to a more neutral tax system, allowing the partial recovery of public finances and economic growth prospects.
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Bibliographic InfoPaper provided by University Library of Munich, Germany in its series MPRA Paper with number 14546.
Date of creation: 07 Dec 2000
Date of revision:
Fiscal exemptions; Computable General Equilibrium Model;
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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