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.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
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
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Levy, David M., 1990. "Estimating the impact of government R&D," Economics Letters, Elsevier, vol. 32(2), pages 169-173, February.
- Shoven,John B. & Whalley,John, 1992.
"Applying General Equilibrium,"
Cambridge University Press, number 9780521319867, December.
- Bronwyn Hall, 1994. "R&D Tax Policy During the Eighties: Success or Failure?," NBER Working Papers 4240, National Bureau of Economic Research, Inc.
- Juan Carlos Echeverry & Jorge Alexander Bonilla & Andrés Moya, 2006. "Rigideces Institucionales y Flexibilidad Presupuestaria: Origen, Motivación y Efectos sobre el Presupuesto," IDB Publications 9091, Inter-American Development Bank.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Ekkehart Schlicht).
If references are entirely missing, you can add them using this form.