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Impuestos parafiscales y mercado laboral: Un análisis de Equilibrio General Computable

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  • Gustavo Adolfo HERNANDEZ DIAZ

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    Abstract

    Utilizando un modelo de equilibrio general computable se analiza el efecto deeliminar los impuestos parafiscales en Colombia y reemplazarlos por otrafuente de financiación, en este caso el incremento de otro tipo de impuesto(IVA, impuestos indirectos o al capital). Se encuentra que la eliminación de losimpuestos parafiscales produce una disminución de un punto porcentual en latasa de desempleo, sien embargo, cuando este impuesto es reemplazado porotro tipo de impuestos los efectos sobre la tasas de desempleo pueden llegar aser nulos. Por tanto, el eliminar los impuestos parafiscales no produce losefectos esperados por un análisis de equilibrio parcial, esto es, una significativadisminución de la tasa de desempleo.

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    Paper provided by DEPARTAMENTO NACIONAL DE PLANEACIÓN in its series ARCHIVOS DE ECONOMÍA with number 008954.

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    Length: 21
    Date of creation: 31 Aug 2011
    Date of revision:
    Handle: RePEc:col:000118:008954
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    Keywords: Impuestos parafiscales; Equilibrio general aplicado; reemplazo deimpuestos;

    Find related papers by JEL classification:

    • C68 - Mathematical and Quantitative Methods - - Mathematical Methods; Programming Models; Mathematical and Simulation Modeling - - - Computable General Equilibrium Models
    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • J31 - Labor and Demographic Economics - - Wages, Compensation, and Labor Costs - - - Wage Level and Structure; Wage Differentials

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    13. Bohringer, Christoph & Boeters, Stefan & Feil, Michael, 2005. "Taxation and unemployment: an applied general equilibrium approach," Economic Modelling, Elsevier, vol. 22(1), pages 81-108, January.
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