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Un impuesto implícito a la inversión

Listed author(s):
  • Javier Ávila Mahecha


  • Ivonne León


Registered author(s):

    Este documento sugiere la posible existencia de un impuesto implícito a la inversión cuando las deducciones por depreciación no compensan en valor presente el costo de uso del capital. La última reforma tributaria propuso la implementación de un full expensing para eliminar este impuesto implícito. La propuesta no tuvo acogida y en su lugar se introdujeron modificaciones sobre la deducción por inversión en activos fijos. Se concluye que la deducción del 40% vigente en Colombia no es un beneficio tributario para el promedio de la economía sino que es fundamentalmente una compensación por la existencia del impuesto implícito a la inversión.

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    Article provided by UN - RCE - CID in its journal REVISTA CUADERNOS DE ECONOMÍA.

    Volume (Year): (2010)
    Issue (Month): (June)

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    Handle: RePEc:col:000093:007330
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    1. Javier Ávila & Ivonne León, 2008. "Distorsión En La Tributación De Las Empresas En Colombia: Un Análisis A Partir De Las Tarifas Efectivas Marginales," ENSAYOS SOBRE POLÍTICA ECONÓMICA, BANCO DE LA REPÚBLICA - ESPE, vol. 26(57), pages 12-70, December.
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