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¿Han aumentado el recaudo las reformas tributarias en Colombia?

Author

Listed:
  • Mario García Molina

    () (Universidad Nacional de Colombia)

  • Ana Paola Gómez

    ()

Abstract

The efficacy of tax reforms is estimated for the period 1973-2000 using three ARIMAX models for the real revenue and the revenue/GDP ratio. The analysis, including only those reforms changing tax bases and/or tariffs, or that aim to increase revenue or reduce evasion, shows that only two out of the fifteen reforms considered managed to have an impact upon revenue, those of 1974 and 1990, whose effect is permanent.

Suggested Citation

  • Mario García Molina & Ana Paola Gómez, 2005. "¿Han aumentado el recaudo las reformas tributarias en Colombia?," Revista de Economía Institucional, Universidad Externado de Colombia - Facultad de Economía, vol. 7(12), pages 43-61, January-J.
  • Handle: RePEc:rei:ecoins:v:7:y:2005:i:12:p:43-61
    as

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    File URL: http://www.uexternado.edu.co/facecono/ecoinstitucional/workingpapers/mgarcia12.pdf
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    Citations

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    Cited by:

    1. Alejandro Hoyos & Hugo Nopo, 2010. "Evolution of Gender Gaps in Latin America at the Turn of the Twentieth Century: An Addendum to "New Century, Old Disparities"," Research Department Publications 4665, Inter-American Development Bank, Research Department.
    2. Mauricio Olivera & Monica Pachon & Guillermo Perry, 2010. "The Political Economy of Fiscal Reform: The Case of Colombia, 1986-2006," Research Department Publications 4674, Inter-American Development Bank, Research Department.

    More about this item

    Keywords

    tax reforms; revenue; tax; Colombia;

    JEL classification:

    • C22 - Mathematical and Quantitative Methods - - Single Equation Models; Single Variables - - - Time-Series Models; Dynamic Quantile Regressions; Dynamic Treatment Effect Models; Diffusion Processes
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • H39 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Other
    • O23 - Economic Development, Innovation, Technological Change, and Growth - - Development Planning and Policy - - - Fiscal and Monetary Policy in Development

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