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Monto del "Impuesto Puro" en la Seguridad Social Colombiana

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  • Sergio Clavijo

Abstract

En este trabajo analizaremos el monto del llamado "impuesto puro" que se genera en las contribuciones destinadas a pensiones y salud en Colombia. Hemos calculado que este impuesto asciende en la actualidad a cerca del 17% para las empresas, por cada peso pagado a través de la nómina. Siendo que este monto es bastante elevado si se le compara con el cero o 3% observado en Chile, no parece conveniente elevar aun mas las contribuciones a la seguridad social en cabeza de las empresas. Si dichas contribuciones en pensiones y salud se incrementan del actual 26,5% al 28,5% en los próximos tres años, como se propone en la reforma pensional, este impuesto alcanzaría cerca del 20% a partir del año 2005. ¿Qué empresa colombiana podrá competir en el ATPA, ALCA o CAN con sobre-costos parafiscales cercanos al 40% (incluyendo los diferentes a la seguridad social) e "impuestos puros" del 20%? ¿cual será la dinámica del desempleo y la informalidad laboral en los próximos años si recargamos los costos de la producción formal?

Suggested Citation

  • Sergio Clavijo, 2002. "Monto del "Impuesto Puro" en la Seguridad Social Colombiana," Borradores de Economia 219, Banco de la Republica de Colombia.
    • Handle: RePEc:bdr:borrec:219
    DOI: 10.32468/be.219
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    References listed on IDEAS

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    1. Feldstein, Martin, 1996. "The Missing Piece in Policy Analysis: Social Security Reform," American Economic Review, American Economic Association, vol. 86(2), pages 1-14, May.
    2. Musgrave, R.A., 1985. "A brief history of fiscal doctrine," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 1, chapter 1, pages 1-59, Elsevier.
    3. Sergio Clavijo & Luis Ignacio Lozano, 2001. "Generación de Empleo y Parafiscalidad: Soluciones Estructurales en Tiempos de Crisis," Borradores de Economia 189, Banco de la Republica de Colombia.
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    More about this item

    JEL classification:

    • G23 - Financial Economics - - Financial Institutions and Services - - - Non-bank Financial Institutions; Financial Instruments; Institutional Investors
    • H55 - Public Economics - - National Government Expenditures and Related Policies - - - Social Security and Public Pensions
    • O54 - Economic Development, Innovation, Technological Change, and Growth - - Economywide Country Studies - - - Latin America; Caribbean

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