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El impacto del impuesto al valor agregado sobre el gasto en Colombia

Author

Listed:
  • Christian Jaramillo
  • Jorge Tovar

Abstract

Utilizando la enorme variación relativa del IVA en Colombia como estrategia de identificación este trabajo busca cuantificar el impacto del IVA sobre el gasto de los hogares. Para tal efecto se correlaciona el IVA con el gasto de los hogares según se reportan en la Encuesta Continua de Hogares (ECH). La estimación se realiza para tres rubros de gasto presente en la ECH: alimentación, cultura yentretenimiento y celulares. Los resultados sugieren que para un nivel de gasto promedio de aproximadamente $541.000 el impacto de incrementar el IVA en un 1% aumenta el gasto en poco más de más $5.747 para alimentos y $ 4.771 para celulares, en tanto que el gasto en cultura y esparcimiento cae en $2.316. Además el ejercicio muestra que incrementar el IVA tiene un impacto diferencial, sobre hogares de distintas características demográficas y económicas.

Suggested Citation

  • Christian Jaramillo & Jorge Tovar, 2007. "El impacto del impuesto al valor agregado sobre el gasto en Colombia," Documentos CEDE 3884, Universidad de los Andes, Facultad de Economía, CEDE.
    • Handle: RePEc:col:000089:003884
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    File URL: https://repositorio.uniandes.edu.co/bitstream/handle/1992/8044/dcede2007-11.pdf
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    Cited by:

    1. Bettinger, Eric & Kremer, Michael & Kugler, Maurice & Medina-Durango, Carlos Alberto & Posso-Suárez, Christian Manuel & Saavedra, Juan Esteban, 2019. "School Vouchers, Labor Markets and Vocational Education," Working papers 14, Red Investigadores de Economía.
    2. Christian R. Jaramillo & Jorge Tovar, 2007. "Reflexiones sobre la teoría y la práctica del IVA en Colombia," Revista de Economía del Rosario, Universidad del Rosario, December.

    More about this item

    Keywords

    Impuesto al valor agregado; incidencia tributaria; gasto de loshogares; encuestas de hogares;
    All these keywords.

    JEL classification:

    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household

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