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Tributación óptima en un sistema PAYGO

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  • Cristina POMBO RIVERA
  • Oscar Mauricio VALENCIA

Abstract

En este trabajo se plantea una nueva alternativa para nanciar el déficit pensional, un impuesto a las pensiones. Dada esa posibilidad, se analizan dos aproximaciones para el diseno de un sistema tributario en un esquema de reparto simple. La primera de ellas analiza el impuesto bajo equilibrio político como resultante de un conicto entre generaciones. Debido a que dicho impuesto es inconsistente a través del tiempo se considera la aproximación de Ramsey donde se genera una tecnología de compromiso basada en las políticas futuras. Se muestra teóricamente como el impuesto óptimo captura los costos y bene cios de la distorsión intertemporal generada y el impacto que tiene sobre los pagos de interés de la deuda pensional en el largo plazo.

Suggested Citation

  • Cristina POMBO RIVERA & Oscar Mauricio VALENCIA, 2007. "Tributación óptima en un sistema PAYGO," Archivos de Economía 3660, Departamento Nacional de Planeación.
    • Handle: RePEc:col:000118:003660
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    More about this item

    Keywords

    Tributación óptima; Pensiones; Modelos OLG;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H55 - Public Economics - - National Government Expenditures and Related Policies - - - Social Security and Public Pensions

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