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Valor �ptimo del impuesto sobre flujos de capital para Colombia

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  • Juli�n A. Parra Polan�a
  • Carmi�a O. Vargas Ria�o

Abstract

El presente trabajo estima el valor �ptimo 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 econom�a que est� sujeta a restricciones financieras. Usando datos de la econom�a colombiana para el periodo 1996-2011 (que incluye el periodo de crisis 1998-1999) se encuentra que el valor del impuesto est� alrededor del 1,3%.

Suggested Citation

  • Juli�n A. Parra Polan�a & Carmi�a O. Vargas Ria�o, 2012. "Valor �ptimo del impuesto sobre flujos de capital para Colombia," Borradores de Economia 9705, Banco de la Republica.
    • Handle: RePEc:col:000094:009705
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    References listed on IDEAS

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    More about this item

    Keywords

    Impuesto �ptimo; flujos de capital; externalidades; restricci�n 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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