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Capital humano, estructura impositiva y crecimiento

Author

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  • Oscar Iván Ávila Montealegre

Abstract

Este documento plantea un modelo teórico de crecimiento económico con generaciones traslapadasen el que los individuos acumulan capital humano mediante la inversión en educación pública yprivada. La inversión pública es financiada con impuestos al salario y al consumo con el fin deevaluar el efecto de distintas estructuras impositivas sobre el crecimiento económico. Los resultadosdel modelo evidencian que existe una única tasa impositiva óptima para los dos tipos de capital, lacual depende positivamente de cuán importantes son los recursos públicos para la acumulación decapital humano, y de qué tan intensiva es la economía en la utilización de dicho capital. Asimismo,evidencia que los impuestos al salario son más distorsivos en términos de crecimiento económico, yque aumentos en la tasa impositiva pueden tener efectos positivos sobre el crecimiento económico enla medida que logren estimular la acumulación de capital físico y capital humano.

Suggested Citation

  • Oscar Iván Ávila Montealegre, 2010. "Capital humano, estructura impositiva y crecimiento," Archivos de Economía 8847, Departamento Nacional de Planeación.
    • Handle: RePEc:col:000118:008847
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    More about this item

    Keywords

    Impuestos; crecimiento económico; capital humano.;
    All these keywords.

    JEL classification:

    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General
    • O15 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Economic Development: Human Resources; Human Development; Income Distribution; Migration
    • I00 - Health, Education, and Welfare - - General - - - General

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