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Reformas Fiscales Verdes y la Hipótesis del Doble Dividendo: Un ejercicio aplicado a la economía colombiana

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  • Andrés Sánchez Jabba

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Abstract

Mediante un análisis enmarcado bajo el esquema de tasas retributivas, se propone una reforma fiscal verde para el caso colombiano como mecanismo para la reasignación de recursos fiscales en virtud de mejorar el bienestar social. Dicha reforma consiste en el financiamiento de disminuciones en la carga impositivita en el mercado laboral a partir del uso de recursos fiscales derivados de ingresos ambientales. Se emplea un modelo de equilibrio general dinámico y estocástico con el objetivo de evaluar el cumplimiento de la hipótesis del doble dividendo, la cual establece que ante una reforma fiscal verde, se deberían producir mejoras en el bienestar social, sin que ello implique un deterioro en los indicadores ambientales. Para dicho propósito, se hace énfasis en la eficacia de la autoridad ambiental en cuanto a la ejecución de los recursos destinados para inversiones ambientales y las distorsiones que los costos laborales no salariales han introducido al mercado laboral, particularmente a través de los aportes parafiscales que deben cubrir las firmas. Los resultados de las simulaciones indican que en Colombia se debería cumplir la hipótesis del doble dividendo, ya que al implementarla, se incrementaría tanto el bienestar social como la calidad de los servicios ambientales hídricos. Más allá de lo anterior, ante aumentos marginales en la productividad de la autoridad ambiental, el nivel de bienestar se incrementa permanentemente bajo el escenario de una reforma fiscal verde. ABSTRACT: Based on a water pollution tax scheme, a green tax reform is proposed as a welfare enhancing mechanism for the Colombian case. This reform consists in the reduction of tax rates on labour demand through fiscal recycle from the use of environmental tax revenues. A dynamic stochastic general equilibrium model is employed in order to evaluate the fulfilment of the double dividend hypothesis, which states that there can be efficiency gains as well as environmental improvements derived from the tax imposition, once a green tax reform is carried on. For this purpose, I emphasize on the environmental authority´s effectiveness and prior tax distortions introduced to the labour market by the non wage labour costs, specifically in the form of parafiscal levies. Results suggest that in Colombia the aforementioned hypothesis should hold since a green tax reform would imply welfare improvements, measured as efficiency and environmental gains. Moreover, marginal increments in environmental effectiveness produce permanent increases in social welfare when this tax scheme is implemented.

Suggested Citation

  • Andrés Sánchez Jabba, 2011. "Reformas Fiscales Verdes y la Hipótesis del Doble Dividendo: Un ejercicio aplicado a la economía colombiana," DOCUMENTOS DE TRABAJO SOBRE ECONOMÍA REGIONAL Y URBANA 008829, BANCO DE LA REPÚBLICA - ECONOMÍA REGIONAL.
  • Handle: RePEc:col:000102:008829
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    References listed on IDEAS

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    Keywords

    reformas fiscales verdes; doble dividendo; mercado laboral; bienestar;

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
    • J21 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Labor Force and Employment, Size, and Structure
    • Q25 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Renewable Resources and Conservation - - - Water

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