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Valor óptimo del impuesto sobre flujos de capital para Colombia

Author

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  • Julián A.Parra Polanía
  • Carmiña O.Vargas Riaño

Abstract

El presente trabajo estima el valor óptimo de un impuesto sobre los flujos de capital, que permite que los agentes privados internalicen el costo social de sus decisiones de deuda en una economía que está sujeta a restricciones financieras. Usando datos de la economía colombiana para el periodo 1996-2011 (que incluye el periodo de crisis 1998-1999) se encuentra que el valor del impuesto está alrededor del 1,3%.

Suggested Citation

  • Julián A.Parra Polanía & Carmiña O.Vargas Riaño, 2012. "Valor óptimo del impuesto sobre flujos de capital para Colombia," Borradores de Economia 715, Banco de la Republica de Colombia.
  • Handle: RePEc:bdr:borrec:715
    DOI: 10.32468/be.715
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    More about this item

    Keywords

    Impuesto óptimo; flujos de capital; externalidades; restricción financiera.;
    All these keywords.

    JEL classification:

    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • D62 - Microeconomics - - Welfare Economics - - - Externalities
    • F34 - International Economics - - International Finance - - - International Lending and Debt Problems

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