Tributación en Colombia: Una aproximación teórica y empírica de la Curva de Laffer

Juan Pablo, Herrera Saavedra and Juan Camilo, Villar Otálora and Jacobo, Campo Robledo (2020): Tributación en Colombia: Una aproximación teórica y empírica de la Curva de Laffer.

Abstract

El documento presenta una estimación de la Curva de Laffer para la economía colombiana mediante la realización de un análisis de estática comparativa y un análisis de tipo econométrico. Respecto al primer análisis, partiendo de un modelo microeconómico se analiza el nivel de distorsión que se generaría al establecer un impuesto indirecto y las implicaciones que en materia de bienestar se originarían al maximizar el recaudo tributario en el mercado. Para el segundo análisis, utilizando datos del ingreso tributario real per cápita y la tasa impositiva, se estima un modelo econométrico con el fin de calcular la tasa impositiva de tributación óptima en Colombia. Los resultados muestran el cumplimiento de los postulados de Laffer, con una tasa impositiva óptima del 37% aproximadamente, y sugieren un espacio fiscal del Gobierno de aproximadamente 12 puntos porcentuales.

• Item Type: MPRA Paper
• English Title: Taxes in Colombia: A theoretical and empirical approach to the Laffer Curve
• Language: Spanish
• Keywords: Curva de Laffer; Ingreso Fiscal; Impuesto Óptimo; Incidencia Fiscal en Mercados; Tasa Impositiva de Tributación.
• Subjects: C - Mathematical and Quantitative Methods > C2 - Single Equation Models ; Single Variables > C23 - Panel Data Models ; Spatio-temporal Models; D - Microeconomics > D7 - Analysis of Collective Decision-Making > D72 - Political Processes: Rent-Seeking, Lobbying, Elections, Legislatures, and Voting Behavior; E - Macroeconomics and Monetary Economics > E1 - General Aggregative Models > E13 - Neoclassical; E - Macroeconomics and Monetary Economics > E6 - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook > E62 - Fiscal Policy; H - Public Economics > H2 - Taxation, Subsidies, and Revenue > H20 - General; H - Public Economics > H3 - Fiscal Policies and Behavior of Economic Agents > H30 - General

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