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Tributación y Equidad en Colombia

Author

Listed:
  • Roberto Steiner
  • Alex Cañas

Abstract

Este trabajo analiza qué tan equitativos son los impuestos más importantes en términos de recaudo para el Gobierno Nacional, el Impuesto al Valor Agregado (IVA) y el impuesto sobre la renta. En el caso del IVA, se estudian los efectos de la estructura tributaria sobre la distribución del ingreso a partir de técnicas no paramétricas. En el impuesto sobre la renta, divido entre personas jurídicas y naturales, se destaca el papel jugado por los beneficios tributarios sobre el recaudo y la equidad. Se encuentra que la estructura del IVA es regresiva, que el impuesto sobre la renta sobre las personas jurídicas exhibe fuertes inequidades horizontales y que el impuesto sobre la renta de las personas naturales es ligeramente progresivo por efecto de los beneficios tributarios.

Suggested Citation

  • Roberto Steiner & Alex Cañas, 2013. "Tributación y Equidad en Colombia," Documentos CEDE 11453, Universidad de los Andes, Facultad de Economía, CEDE.
    • Handle: RePEc:col:000089:011453
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    File URL: https://repositorio.uniandes.edu.co/bitstream/handle/1992/8411/dcede2013-24.pdf
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    Citations

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    Cited by:

    1. Víctor Mauricio Castaneda Rodríguez & Omar Díaz Bautista, 2017. "El Consenso de Washington: algunas implicaciones para América Latina," Apuntes del Cenes, Universidad Pedagógica y Tecnológica de Colombia, vol. 36(63), pages 15-41, January.
    2. Steiner, Roberto, 2014. "Taxation and Economic Growth in Colombia," IDB Publications (Working Papers) 6379, Inter-American Development Bank.
    3. Estrada, Fernando & Trujillo, Marlyn Tatiana & Pardo, Diego, 2018. "Política Fiscal, Ingresos y Desigualdad en Colombia (1990-2015) [Fiscal Policy, Income And Inequality In Colombia (1990-2015)]," MPRA Paper 88748, University Library of Munich, Germany.
    4. Víctor Mauricio Castaneda Rodríguez, 2014. "El gasto social como factor que favorece una mayor dependencia del IVA. Un análisis para el caso colombiano," Revista Ecos de Economía, Universidad EAFIT, June.

    More about this item

    Keywords

    Tributación; Distribución del Ingreso; IVA; Impuesto sobre la Renta; Modelos No Paramétricos.;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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