Exenciones tributarias: Costo fiscal y análisis de incidencia
[Tax exemptions: fiscal cost and incidence analysis]
The fiscal situation in Colombia has been deteriorating over recent years, as seen in various fiscal indicators. Among the policy actions that can be made to avoid making the situation worse, is the increase of tax collections and thus generate an increase in revenue for the nation. Using a computable general equilibrium model, we estimate the effect of total and partial elimination of current fiscal exemptions. It is found that a full elimination of exemptions, leads to a more neutral tax system, allowing the partial recovery of public finances and economic growth prospects.
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| Length: | |
| Date of creation: | 07 Dec 2000 |
| Publication status: | Published in Archivos de Macroeconomia 141 (2000): pp. 1-30 |
| Handle: | RePEc:pra:mprapa:14546 |
| Contact details of provider: | Postal: Ludwigstraße 33, D-80539 Munich, Germany Phone: +49-(0)89-2180-2459 Fax: +49-(0)89-2180-992459 Web page: https://mpra.ub.uni-muenchen.de More information through EDIRC
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References listed on IDEAS
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- Bronwyn Hall, 1992. "R&D Tax Policy During the Eighties: Success or Failure?," NBER Working Papers 4240, National Bureau of Economic Research, Inc.
- J. Bradford De Long & Lawrence H. Summers, 1991.
"Equipment Investment and Economic Growth,"
The Quarterly Journal of Economics,
Oxford University Press, vol. 106(2), pages 445-502.
- J. Bradford De Long & Lawrence H. Summers, "undated". "Equipment Investment and Economic Growth," J. Bradford De Long's Working Papers _122, University of California at Berkeley, Economics Department.
- J. Bradford De Long & Lawrence H. Summers, 1990. "Equipment Investment and Economic Growth," NBER Working Papers 3515, National Bureau of Economic Research, Inc.
- Shoven,John B. & Whalley,John, 1992. "Applying General Equilibrium," Cambridge Books, Cambridge University Press, number 9780521266550, Diciembre.
- Shoven,John B. & Whalley,John, 1992. "Applying General Equilibrium," Cambridge Books, Cambridge University Press, number 9780521319867, Diciembre.
- Levy, David M., 1990. "Estimating the impact of government R&D," Economics Letters, Elsevier, vol. 32(2), pages 169-173, February. Full references (including those not matched with items on IDEAS)
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