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

  • JAVIER ÁVILA

    ()

  • IVONNE LEÓN

    ()

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    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): (2008)
    Issue (Month): ()
    Pages:

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    Handle: RePEc:col:000107:005806
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    1. Carlos Pombo, 1999. "Productividad industrial en Colombia: Una aplicación de números índices," REVISTA DE ECONOMÍA DEL ROSARIO, UNIVERSIDAD DEL ROSARIO.
    2. Hulten, Charles R, 1984. "Tax Policy and the Investment Decision," American Economic Review, American Economic Association, vol. 74(2), pages 236-41, May.
    3. Ana María Iregui B. & Ligia Melo B. & Jorge Ramos, 2004. "El Impuesto Predial en Colombia: Evolución Reciente, Comportamiento de las Tarifas y Potencial de Recaudo," BORRADORES DE ECONOMIA 002515, BANCO DE LA REPÚBLICA.
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