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La tributación en América Latina desde la crisis de la deuda y el papel del legislativo en Colombia

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  • Víctor Mauricio Castañeda Rodríguez

Abstract

Este artículo analiza el carácter político de la tributación, lo que ayuda a explicar por qué no ha sido homogénea la adopción del modelo auspiciado por el FMI en América Latina. Toma a Colombia como caso de estudio para mostrar que las reformas tributarias están supeditadas a su discusión en el Congreso, lo que genera diferencias entre las propuestas del ejecutivo y las leyes aprobadas. Además, muestra que la intervención de grupos de intereses particulares en el diseño y la aplicación de la política tributaria ayuda a explicar esas diferencias.

Suggested Citation

  • Víctor Mauricio Castañeda Rodríguez, 2013. "La tributación en América Latina desde la crisis de la deuda y el papel del legislativo en Colombia," Revista de Economía Institucional, Universidad Externado de Colombia - Facultad de Economía, vol. 15(28), pages 257-280, January-J.
  • Handle: RePEc:rei:ecoins:v:15:y:2013:i:28:p:257-280
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    File URL: http://www.uexternado.edu.co/facecono/ecoinstitucional/workingpapers/vcastaneda28.pdf
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    References listed on IDEAS

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    More about this item

    Keywords

    tributación; América Latina; reforma tributaria; crisis de la deuda; intereses particulares;

    JEL classification:

    • F53 - International Economics - - International Relations, National Security, and International Political Economy - - - International Agreements and Observance; International Organizations
    • F59 - International Economics - - International Relations, National Security, and International Political Economy - - - Other
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • O54 - Economic Development, Innovation, Technological Change, and Growth - - Economywide Country Studies - - - Latin America; Caribbean

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