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Exenciones tributarias: Costo fiscal y análisis de incidencia
[Tax exemptions: fiscal cost and incidence analysis]

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  • Hernandez, Gustavo Adolfo
  • Soto, Carolina
  • Prada, Sergio
  • Ramirez, Juan Mauricio

Abstract

The 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 Info

Paper provided by University Library of Munich, Germany in its series MPRA Paper with number 14546.

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Date of creation: 07 Dec 2000
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Handle: RePEc:pra:mprapa:14546

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Related research

Keywords: Fiscal exemptions; Computable General Equilibrium Model;

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References

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  1. Shoven,John B. & Whalley,John, 1992. "Applying General Equilibrium," Cambridge Books, Cambridge University Press, number 9780521319867.
  2. Bronwyn Hall, 1992. "R&D Tax Policy During the Eighties: Success or Failure?," NBER Working Papers 4240, National Bureau of Economic Research, Inc.
  3. Levy, David M., 1990. "Estimating the impact of government R&D," Economics Letters, Elsevier, vol. 32(2), pages 169-173, February.
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Cited by:
  1. Thomas F. Rutherford & Miles K. LIGHT, 2002. "A General Equilibrium Model for Tax Policy Analysis in Colombia: The MEGATAX Model," ARCHIVOS DE ECONOMÍA 011291, DEPARTAMENTO NACIONAL DE PLANEACIÓN.
  2. 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.

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