 Tributación sobre las utilidades empresariales en Colombia: una comparación de los regímenes impositivos de antes y después de la ley 1819 de 2016Javier Ávila Mahecha and Jorge Armando Rodríguez Econógrafos, Escuela de Economía from Universidad Nacional de Colombia, FCE, CID Abstract: This essay examines the main changes in business taxation in Colombia derived from Law 1819 of 2016. The tax burden on corporate profits and on dividends received by the stockholders is estimated using a marginal potential tax rates approach, which allows assessing the overall effect of the tax reform and the effects of individual measures contained therein, compared with what presumably would have occurred had the previous tax regime been maintained. Contrary to the prevailing interpretation in neoclassical economic theory, such rates are described as potential rather than as effective because they do not incorporate the effects of tax evasion and shifting, and are subject to a variety of business contingencies. The results indicate that the potential business tax burden will be noticeably reduced in the period 2016-2022 as a result of the reform, anticipating the reduction that would also have occurred under the previous legislation. Keywords: Tax reform; business taxation; national tax burden; corporate taxation; marginal tax rates (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:col:000176:022868 Access Statistics for this paper More papers in Econógrafos, Escuela de Economía from Universidad Nacional de Colombia, FCE, CID Contact information at EDIRC. |
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