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

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Listed author(s):
  • JAVIER ÁVILA

    ()

  • IVONNE LEÓN

    ()

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    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%.

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    File URL: http://www.banrep.gov.co/sites/default/files/publicaciones/archivos/espe_057-1.pdf
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    Article provided by BANCO DE LA REPÚBLICA - ESPE in its journal ENSAYOS SOBRE POLÍTICA ECONÓMICA.

    Volume (Year): 26 (2008)
    Issue (Month): 57 (December)
    Pages: 12-70

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    Handle: RePEc:col:000107:005806
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    Keywords: tributación; tarifas marginales efectivas; incidencia;

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    Find related papers by 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

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    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," 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.
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    Cited by:

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

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