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El impacto del Impuesto al Valor Agregado sobre el gasto en Colombia

Author

Listed:
  • Christian Jaramillo
  • Jorge Tovar

Abstract

Resumen: Este trabajo cuantifica el impacto del IVA sobre el gasto de los hogares utilizando la enorme variación relativa del IVA en Colombia como estrategia de identificación. Para tal efecto se correlaciona el IVA con el gasto de los hogares según se reporta en la Encuesta Continua de Hogares (ECH). La estimación se realiza para tres rubros de gasto presente en la ECH: alimentación, cultura y entretenimiento y celulares. Los resultados sugieren que un incremento del IVA tiene impactos positivos en el gasto de alimentos y celulares, y negativos en el de cultura y esparcimiento. Además, el ejercicio muestra que incrementar el IVA tiene un impacto diferencial, sobre hogares de distintas características demográficas y económicas.

Suggested Citation

  • Christian Jaramillo & Jorge Tovar, 2008. "El impacto del Impuesto al Valor Agregado sobre el gasto en Colombia," Revista Lecturas de Economía, Universidad de Antioquia, CIE, June.
    • Handle: RePEc:col:000174:004947
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    File URL: http://aprendeenlinea.udea.edu.co/revistas/index.php/lecturasdeeconomia/article/view/265/212
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    Cited by:

    1. Eric Bettinger & Michael Kremer & Maurice Kugler & Carlos Medina & Christian Posso & Juan E. Saavedra, 2019. "School Vouchers, Labor Markets and Vocational Education," Borradores de Economia 1087, Banco de la Republica de Colombia.
    2. Christian R. Jaramillo & Jorge Tovar, 2007. "Reflexiones sobre la teoría y la práctica del IVA en Colombia," Revista de Economía del Rosario, Universidad del Rosario, December.

    More about this item

    Keywords

    Impuesto al valor agregado; incidencia tributaria; gasto de los hogares; encuestas de hogares;
    All these keywords.

    JEL classification:

    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household

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