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Incidencia del impuesto al valor agregado en los precios en Colombia

Author

Listed:
  • Jaramillo H., Christian R.

    (Universidad de los Andes)

  • Tovar, Jorge

    (Universidad de los Andes)

Abstract

This paper empirically estimates the pass-thought of the value-added tax (VAT) on Colombian consumer prices. The identification strategy uses the consumer price index and takes advantage of the relatively frequent tax reforms that have taken place recently in Colombia. The results suggest that the pass-through for the consumer basket s about one at the national level. We also consider a specification where the goods are treated individually (hence not taking into account their weight in the consumer basket), and where we control for unobservable city characteristics. The results is this case show a lower average pass-through and bring to the force the heterogeneity of the VAT incidence across markets.// Este artículo estima empíricamente el efecto que el impuesto al valor agregado (IVA) tiene en los precios al consumidor. La estrategia de estimación aprovecha la frecuencia de las reformas tributarias en Colombia, que generan abundante variación en las series de tiempo del IVA. La identificación de los efectos del IVA en los precios se realiza utilizando series del índice de precios al consumidor (IPC) calculadas por el Departamento Administrativo Nacional de Estadística. Las estimaciones indican que en Colombia la incidencia del IVA en el precio es, a nivel nacional, cercana a uno. El estudio también encuentra que la incidencia promedio es menor cuando se toman bienes individuales, sin ponderar por su importancia en la canasta de consumo, y controlando por la posibilidad que los mismos productos tengan características no observables distintas para cada cuidad. Este resultado resalta la heterogeneidad en la incidencia del impuesto por medio de los mercados.

Suggested Citation

  • Jaramillo H., Christian R. & Tovar, Jorge, 2009. "Incidencia del impuesto al valor agregado en los precios en Colombia," El Trimestre Económico, Fondo de Cultura Económica, vol. 0(303), pages 721-749, julio-sep.
  • Handle: RePEc:elt:journl:v:76:y:2009:i:303:p:721-749
    DOI: http://dx.doi.org/10.20430/ete.v76i303.495
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    File URL: http://www.eltrimestreeconomico.com.mx/index.php/te/article/view/495/533
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    Citations

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    Cited by:

    1. Cristián Mardones Poblete, 2010. "Evaluando Reformas Tributarias en Chile con un Modelo CGE," Estudios de Economia, University of Chile, Department of Economics, vol. 37(2 Year 20), pages 243-284, December.
    2. Claudio Agostini, 2012. "Incidencia Tributaria en el Mercado de las Gasolinas en Chile," Revista de Analisis Economico – Economic Analysis Review, Ilades-Georgetown University, Universidad Alberto Hurtado/School of Economics and Bussines, vol. 27(2), pages 55-73, October.

    More about this item

    Keywords

    impuesto al valor agregado; incidencia tributaria; impuestos al consumo;

    JEL classification:

    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • D4 - Microeconomics - - Market Structure, Pricing, and Design

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