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El impuesto a las operaciones financieras y la equidad tributaria

Author

Listed:
  • Jorge Armando Rodríguez

Abstract

Los súbditos de todo Estado -escribió Adam Smith- deberíancontribuir al sostenimiento del gobierno en proporción a susrespectivas capacidades, de la manera más aproximadaposible". Este artículo explora algunas características delimpuesto a las operaciones financieras, introducido enColombia en 1998, desde el punto de vista de la distribuciónde la carga tributaria entre los contribuyentes. Se trata,en cierto modo, de ver en qué medida el gravamen satisfacela famosa máxima de Smith. Hay que tener en cuenta, sinembargo, que este es apenas uno de los criterios para juzgarla pertinencia del tributo."

Suggested Citation

  • Jorge Armando Rodríguez, 2002. "El impuesto a las operaciones financieras y la equidad tributaria," Revista Cuadernos de Economia, Universidad Nacional de Colombia, FCE, CID, December.
    • Handle: RePEc:col:000093:006837
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    File URL: http://www.fce.unal.edu.co/media/files/documentos/Cuadernos/37/v21n37_rodriguez_2002.pdf
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    More about this item

    Keywords

    tributación; transacciones financieras; equidad.;
    All these keywords.

    JEL classification:

    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household

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