IDEAS home Printed from https://ideas.repec.org/a/col/000093/006837.html
   My bibliography  Save this article

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 ECONOMÍA, UN - RCE - CID, December.
  • Handle: RePEc:col:000093:006837
    as

    Download full text from publisher

    File URL: http://www.fce.unal.edu.co/media/files/documentos/Cuadernos/37/v21n37_rodriguez_2002.pdf
    Download Restriction: no

    More about this item

    Keywords

    tributación; transacciones financieras; equidad.;

    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

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:col:000093:006837. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Facultad de Ciencias Económicas Unal). General contact details of provider: .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.