Munich Personal RePEc Archive

Incidencia fiscal de los incentivos tributarios

Ortega, Juan Ricardo and Piraquive, Gabriel Armando and Hernandez, Gustavo Adolfo and Soto, Carolina and Prada, Sergio and Ramirez, Juan Mauricio (2000): Incidencia fiscal de los incentivos tributarios. Published in: Planeacion y Desarrollo , Vol. 31, No. 3 (December 2000)

[thumbnail of MPRA_paper_14016.pdf]

Download (181kB) | Preview


Tax incentives have traditionally been used as a tool by public policy makers in order to correct or reduce market failures. However, there is a widespread debate, in the international literature, about whether they can or not reaching this goal. In this paper, we propose a methodology to assess different tax incentives proposals using several criteria. We use a computable general equilibrium model for that purpose. Our main result is that in order for tax incentives to meet their goals, there needs to be a clear mechanism in the economy by which resources not received by the government become new private investment. However, it is a complex situation for governments, insofar as ensuring the reinvestment of the forgone resources would require additional governmental intervention, which are difficult to control and involve higher costs in administrative, fiscal and efficiency terms.

Atom RSS 1.0 RSS 2.0

Contact us: mpra@ub.uni-muenchen.de

This repository has been built using EPrints software.

MPRA is a RePEc service hosted by Logo of the University Library LMU Munich.