IDEAS home Printed from https://ideas.repec.org/p/col/000089/011453.html
   My bibliography  Save this paper

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
    as

    Download full text from publisher

    File URL: https://repositorio.uniandes.edu.co/bitstream/handle/1992/8411/dcede2013-24.pdf
    Download Restriction: no
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Steiner, Roberto, 2014. "Taxation and Economic Growth in Colombia," IDB Publications (Working Papers) 6379, Inter-American Development Bank.
    2. 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.
    3. 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.
    4. 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.

    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

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:col:000089:011453. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Universidad De Los Andes-Cede (email available below). General contact details of provider: https://edirc.repec.org/data/ceandco.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.