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Distorsión en la tributación de las empresas en Colombia: un análisis a partir de las tarifas efectivas marginales

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  • Javier Ávila Mahecha
  • Ivonne Rocío León Hernández

Abstract

Este documento evalúa la incidencia de la legislación tributaria colombiana sobre la inversión, mediante el cálculo de tarifas efectivas marginales (TEM) por sector económico. El análisis incorpora, además del impuesto sobre la renta, otros tributos que afectan la rentabilidad de las empresas, e incluye los principales cambios introducidos con la Ley 1111 de 2006. La TEM obtenida para el promedio de la economía es de 31%. Las presentadas en el sector comercio son las más altas, con un promedio superior al 50%, mientras que las industrias editoriales y las actividades sin ánimo de lucro exhiben TEM inferiores al 20%.

Suggested Citation

  • Javier Ávila Mahecha & Ivonne Rocío León Hernández, 2008. "Distorsión en la tributación de las empresas en Colombia: un análisis a partir de las tarifas efectivas marginales," Revista ESPE - Ensayos sobre Política Económica, Banco de la Republica de Colombia, vol. 26(57), pages 12-70, December.
    • Handle: RePEc:bdr:ensayo:v:26:y:2008:i:57:p:12-70
    DOI: 10.32468/Espe.5701
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    References listed on IDEAS

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    1. Mauricio Cárdenas Santa María & Valerie Mercer-Balckman & Adriana Nieto & Carolina Mej�a, 2005. "El sistema tributario colombiano: Impacto sobre la eficiencia y la competitividad," Informes de Investigación 2555, Fedesarrollo.
    2. Hulten, Charles R, 1984. "Tax Policy and the Investment Decision," American Economic Review, American Economic Association, vol. 74(2), pages 236-241, May.
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    Cited by:

    1. Javier Ávila Mahecha & Ivonne León, 2010. "Un impuesto implícito a la inversión," Revista Cuadernos de Economia, Universidad Nacional de Colombia, FCE, CID.

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    Keywords

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    JEL classification:

    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue

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