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Los efectos tributarios en los sectores de la economía colombiana

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  • Jaime Flórez Bolanos

Abstract

El objetivo del presente trabajo es identificar el efecto de los impuestos (directos e indirectos) sobre los sectores de la economía de Colombia. Para esto se siguió la línea de trabajo de Dietzenbacher & Romero (2007), la cual permite rastrear los efectos de un sector sobre otros a partir del cálculo de la longitud media de propagación (Average Propagation Length [APL]) la cual utiliza como insumo de la matriz insumo-producto (MIP-simétrica, producto a producto, precios básicos, ano 2010). La conclusión principal es que hay una alta asimetría de la transmisión del efecto tributario entre los sectores.

Suggested Citation

  • Jaime Flórez Bolanos, 2020. "Los efectos tributarios en los sectores de la economía colombiana," Apuntes del Cenes, Universidad Pedagógica y Tecnológica de Colombia, vol. 39(70), pages 141-166, July.
    • Handle: RePEc:col:000152:019995
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    References listed on IDEAS

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    More about this item

    Keywords

    impuestos directos; impuestos indirectos; análisis insumo-producto; cadenas de valor; desarrollo económico.;
    All these keywords.

    JEL classification:

    • C33 - Mathematical and Quantitative Methods - - Multiple or Simultaneous Equation Models; Multiple Variables - - - Models with Panel Data; Spatio-temporal Models
    • C67 - Mathematical and Quantitative Methods - - Mathematical Methods; Programming Models; Mathematical and Simulation Modeling - - - Input-Output Models
    • D57 - Microeconomics - - General Equilibrium and Disequilibrium - - - Input-Output Tables and Analysis
    • E16 - Macroeconomics and Monetary Economics - - General Aggregative Models - - - Social Accounting Matrix
    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence

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