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Un impuesto implícito a la inversión


  • Javier Ávila Mahecha


  • Ivonne León



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.

Suggested Citation

  • Javier Ávila Mahecha & Ivonne León, 2010. "Un impuesto implícito a la inversión," REVISTA CUADERNOS DE ECONOMÍA, UN - RCE - CID, June.
  • Handle: RePEc:col:000093:007330

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    References listed on IDEAS

    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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    More about this item


    inversión; tributación; costo de uso del capital.;

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law


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