IDEAS home Printed from
MyIDEAS: Log in (now much improved!) to save this article

Reflexiones sobre la teoría y la práctica del IVA en Colombia

Listed author(s):
  • Christian R. Jaramillo


  • Jorge Tovar

Este trabajo discute, a la luz de la teoría tributaria, la manera decalcular el impuesto al valor agregado (IVA) de acuerdo con el Artículo 447del Estatuto Tributario colombiano. El análisis teórico muestra que la implementación del IVA en Colombia no permite explotar todas las ventajas queel impuesto tiene en la teoría. En particular, la práctica colombiana inducecascadas tributarias y evita solo parcialmente las distorsiones en precios debienes intermedios. A manera de ilustración, presentamos también una simulación numérica para mostrar la magnitud del efecto de cascadas tributarias enel IVA colombiano. En este sentido, si bien el impuesto es claramente superiora un impuesto a las ventas en cada etapa de la cadena productiva, es bastanteinferior al IVA teórico, resultando en tasas de tributación efectiva que puedenser el doble de las nominales. El documento demuestra, además, que la diferenciaque se genera en precios según se use el método colombiano o el teóricono genera diferencia en el recaudo real cuando el impuesto se aplica a todoslos bienes. Es decir, mientras que el efecto de las cascadas será regresivo, elrecaudo real no presentará variaciones.*********************************************************************************************************************This paper discusses the way in which the Colombian Tax Codedetermines the taxable base of the value added tax (VAT). Our analysis showsthat the Colombian legislation fails to exploit some of the theoretical advantagesof the tax, as it induces cascading and distortions of input prices inproduction. We carry out a numerical simulation to illustrate the magnitude ofthese inefficiencies and show that while the Colombian VAT is clearly superiorto a general sales tax, it is inferior to the theoretical implementation of theVAT. Additionally, we show that under a VAT applied across the board the Colombian and the theoretical implementation yield equal real tax revenuesbut different price level adjustments.

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

File URL:
Download Restriction: no


Volume (Year): (2007)
Issue (Month): (December)

in new window

Handle: RePEc:col:000151:004423
Contact details of provider:

References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:

in new window

  1. Saez, Emmanuel, 2004. "Direct or indirect tax instruments for redistribution: short-run versus long-run," Journal of Public Economics, Elsevier, vol. 88(3-4), pages 503-518, March.
  2. Hindriks, Jean & Myles, Gareth D., 2013. "Intermediate Public Economics," MIT Press Books, The MIT Press, edition 2, volume 1, number 0262018691, January.
  3. Christian R. Jaramillo H. & Jorge Tovar, 2007. "Incidencia Del Impuesto Al Valor Agregado Sobre Los Precios En Colombia," DOCUMENTOS CEDE 002830, UNIVERSIDAD DE LOS ANDES-CEDE.
  4. Naito, Hisahiro, 1999. "Re-examination of uniform commodity taxes under a non-linear income tax system and its implication for production efficiency," Journal of Public Economics, Elsevier, vol. 71(2), pages 165-188, February.
  5. Naito, Hisahiro, 2004. "Endogenous human capital accumulation, comparative advantage and direct vs. indirect redistribution," Journal of Public Economics, Elsevier, vol. 88(12), pages 2685-2710, December.
  6. Alan J. Auerbach, 2006. "The Choice Between Income and Consumption Taxes: A Primer," NBER Working Papers 12307, National Bureau of Economic Research, Inc.
Full references (including those not matched with items on IDEAS)

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

When requesting a correction, please mention this item's handle: RePEc:col:000151:004423. 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: (Facultad de Economía)

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 references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link 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 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.

This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.