Tributación en Colombia: Aproximación teórica y empírica de la curva de Laffer

dc.contributor.authorHerrera Saavedra, Juan Pablospa
dc.contributor.authorVillar Otalora, Juan Camilospa
dc.contributor.authorCampo Robledo, Jacobospa 14:04:06 14:04:06
dc.description.abstractEste artículo estima la curva de Laffer mediante un análisis de estática comparativa y un ejercicio econométrico. A partir de una especificación microeconómica, primero analiza la distorsión que causaría establecer un impuesto indirecto y las implicaciones de bienestar si se maximizara el recaudo tributario. Luego, con datos del ingreso tributario real per cápita y de la tasa impositiva, estima un modelo econométrico para calcular la tasa tributaria óptima en Colombia. Los resultados muestran que los postulados de Laffer se cumplen con una tasa óptima de un 32%, y sugieren que el Gobierno tiene un margen de casi 12 puntos
dc.description.abstractThis paper estimates the Laffer curve through a comparative statical analysis and an econometric exercise. Starting from a microeconomic specification, it first analyzes the distortion caused by an indirect tax and the welfare implications of maximizing tax collection. Then, using data on real per capita tax revenue and the tax rate, an estimate of an econometric model to calculate the optimal tax rate in Colombia is made. The results show that Laffer's postulates are proven with an optimal rate of 32% and suggest that the government has a margin of almost 12 percentage points.eng
dc.publisherUniversidad Externado de Colombiaspa
dc.relation.citationeditionNúm. 47 , Año 2022 : Julio-Diciembrespa
dc.relation.ispartofjournalRevista de Economía Institucionalspa
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dc.rightsJuan Pablo Herrera Saavedra, Juan Camilo Villar Otalora, Jacobo Campo Robledo - 2022spa
dc.rights.creativecommonsEsta obra está bajo una licencia internacional Creative Commons Atribución-NoComercial-CompartirIgual
dc.subjectLaffer Curve; tax income; optimal tax; tax incidence in markets; tax rateeng
dc.subjectC23, D72, E13, E62, H20, H30eng
dc.subjectCurva de Laffer, ingreso fiscal, impuesto óptimo; incidencia fiscal en los mercados; tasa de tributaciónspa
dc.subjectC23, D72, E13, E62, H20, H30spa
dc.subjectLaffer Curve; tax income; optimal tax; tax incidence in markets; tax ratespa
dc.subjectC23, D72, E13, E62, H20, H30spa
dc.titleTributación en Colombia: Aproximación teórica y empírica de la curva de Lafferspa
dc.title.translatedTaxation in Colombia: Theoretical and empirical approximation of the Laffer Curveeng
dc.typeArtículo de revistaspa
dc.type.localJournal articleeng