Exenciones tributarias: Costo fiscal y análisis de incidencia

Hernandez, Gustavo Adolfo and Soto, Carolina and Prada, Sergio and Ramirez, Juan Mauricio (2000): Exenciones tributarias: Costo fiscal y análisis de incidencia. Published in: Archivos de Macroeconomia No. 141 (7 December 2000): pp. 1-30.

Abstract

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.

• Item Type: MPRA Paper
• English Title: Tax exemptions: fiscal cost and incidence analysis
• Language: Spanish
• Keywords: Fiscal exemptions; Computable General Equilibrium Model
• Subjects: H - Public Economics > H2 - Taxation, Subsidies, and Revenue > H22 - Incidence; D - Microeconomics > D5 - General Equilibrium and Disequilibrium > D58 - Computable and Other Applied General Equilibrium Models

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