IDEAS home Printed from https://ideas.repec.org/a/col/000107/005806.html
   My bibliography  Save this article

Distorsión En La Tributación De Las Empresas En Colombia: Un Análisis A Partir De Las Tarifas Efectivas Marginales

Author

Listed:
  • JAVIER ÁVILA

    ()

  • IVONNE LEÓN

    ()

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 princi-pales 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 activi-dades sin ánimo de lucro exhiben TEM inferiores al 20%.

Suggested Citation

  • 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.
    • Handle: RePEc:col:000107:005806
    as

    Download full text from publisher

    File URL: http://www.banrep.gov.co/sites/default/files/publicaciones/archivos/espe_057-1.pdf
    Download Restriction: no

    Other versions of this item:

    References listed on IDEAS

    as
    1. Ana María Iregui B. & Ligia Melo B. & Jorge Ramos F., 2004. "El impuesto predial en Colombia:evolución reciente, comportamiento de las tarifas y potencial de recuado," Revista Ensayos sobre Política Económica, Banco de la Republica de Colombia, vol. 22(46-2), pages 258-304, Diciembre.
    2. Carlos Pombo, 1999. "Productividad industrial en Colombia: Una aplicación de números índices," REVISTA DE ECONOMÍA DEL ROSARIO, UNIVERSIDAD DEL ROSARIO, June.
    3. Mauricio Cárdenas Santa María & Valerie Mercer-Balckman & Adriana Nieto & Carolina Mejía, 2005. "El sistema tributario colombiano: Impacto sobre la eficiencia y la competitividad," INFORMES DE INVESTIGACIÓN 002555, FEDESARROLLO.
    4. Hulten, Charles R, 1984. "Tax Policy and the Investment Decision," American Economic Review, American Economic Association, vol. 74(2), pages 236-241, May.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Javier Ávila Mahecha & Ivonne León, 2010. "Un impuesto implícito a la inversión," REVISTA CUADERNOS DE ECONOMÍA, UN - RCE - CID, June.

    More about this item

    Keywords

    tributación; tarifas marginales efectivas; incidencia;

    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

    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:000107:005806. 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: (Espe). 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.

    If CitEc recognized a reference but did not link an item in RePEc to it, you can help with 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.