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Política tributaria y sus efectos sobre la distribución del ingreso en Colombia durante el siglo XX

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  • Álvaro Díaz, Henry Laverde, John Jairo Gómez

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Abstract

El presente documento busca evidencias sobre la presencia de ciclos políticos partidistas u oportunistas con respecto al manejo de la política tributaria en Colombia y el efecto sobre la distribución del ingreso. Con base en un modelo econométrico se utilizan datos anuales para el período comprendido entre 1905 - 2006, sobre variables como los ingresos tributarios totales, directos e indirectos, el ciclo del PIB real y de la inflación. También se emplean variables dummy (dicótomas) para representar los períodos presidenciales, por partido político y para períodos cercanos a procesos electorales. Dichas variables también representan períodos electorales para Congreso de la República. Una vez estudiados los ciclos políticos, se analiza el impacto que esto genera sobre la distribución del ingreso para el período comprendido entre 1976-2006. Los resultados de las estimaciones muestran un manejo oportunista con respecto a la política tributaria, pero los cambios en la distribución del ingreso obedecen más a un manejo de corte partidista.

Suggested Citation

  • Álvaro Díaz, Henry Laverde, John Jairo Gómez, 2011. "Política tributaria y sus efectos sobre la distribución del ingreso en Colombia durante el siglo XX," REVISTA CIFE, UNIVERSIDAD SANTO TOMÁS, December.
  • Handle: RePEc:col:000195:012092
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    File URL: http://revistas.usantotomas.edu.co/index.php/cife/article/view/802
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    References listed on IDEAS

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    More about this item

    Keywords

    Política fiscal; tributación estatal y local; ciclos políticos.;

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • E32 - Macroeconomics and Monetary Economics - - Prices, Business Fluctuations, and Cycles - - - Business Fluctuations; Cycles

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