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Efectos de la Reforma Tributaria de 2006 sobre la tributación efectiva de las rentas del capital en Colombia

Author

Listed:
  • Rafael Alcides Villarreal Cifuentes
  • Milena Penuela Boorquez

Abstract

Resumen: en este artículo cuantificamos los efectos de la Reforma Tributaria de 2006 sobre las tasas efectivas marginales de impuestos sobre las rentas de capital en Colombia. El trabajo presenta el marco conceptual en el que basa el enfoque de las tasas efectivas marginales de impuestos. Examina los elementos de la estructura tributaria colombiana que influyen en estas tasas efectivas antes de esta Reforma, así como los principales cambios que esta introdujo. La aplicación de la metodología se basa estimaciones que realizó Zodrow (2005) para Colombia, aunque en los supuestos y en los resultados hay diferencias importantes con respecto a los realizados y obtenidos por este autor y por otros que han realizado estas estimaciones para Colombia.

Suggested Citation

  • Rafael Alcides Villarreal Cifuentes & Milena Penuela Boorquez, 2006. "Efectos de la Reforma Tributaria de 2006 sobre la tributación efectiva de las rentas del capital en Colombia," Perfil de Coyuntura Económica, Universidad de Antioquia, CIE, December.
  • Handle: RePEc:col:000165:004271
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    File URL: http://aprendeenlinea.udea.edu.co/revistas/index.php/coyuntura/article/view/2319/1891
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    More about this item

    Keywords

    política fiscal; incentives a la inversión; tasa de impuestos efectivamarginal; reforma tributaria;
    All these keywords.

    JEL classification:

    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General
    • H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household
    • H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
    • H39 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Other

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