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Costo del uso del capital y tasas marginales efectivas de tributación en Colombia

Author

Listed:
  • Roberto Steiner
  • Carolina Soto

Abstract

En este trabajo se calcula el costo de uso del capital de las empresas en Colombia, teniendo en cuenta tanto el tipo de financiamiento empleado en la nuevas inversiones como el tipo de activo fijo adquirido. Con base en información para 1996, nuestros resultados indican el endeudamiento sigue siendo la mejor alternativa de financiación con un costo de uso del capital de 29.7%.

Suggested Citation

  • Roberto Steiner & Carolina Soto, 1998. "Costo del uso del capital y tasas marginales efectivas de tributación en Colombia," Working Papers Series. Documentos de Trabajo 9204, Fedesarrollo.
    • Handle: RePEc:col:000123:009204
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    File URL: http://hdl.handle.net/11445/832
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    Citations

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    Cited by:

    1. Steiner, Roberto, 2014. "Taxation and Economic Growth in Colombia," IDB Publications (Working Papers) 6379, Inter-American Development Bank.
    2. Leonardo RHENALS ROJAS, 2005. "Costo de Uso del capital en Colombia: 1997-2003," Archivos de Economía 2208, Departamento Nacional de Planeación.
    3. Juan Perilla & Gabriel Piraquive, 2012. "La composición sectorial de la inversión y su implicaciones en la medición de los servicios del capital y el crecimiento en Colombia," Revista de Economía del Rosario, Universidad del Rosario, June.

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