Impuesto sobre la renta: dime cómo opera y te diré cómo redistribuye

Jorge Armando Rodríguez

Econógrafos, Escuela de Economía from Universidad Nacional de Colombia, FCE, CID

Abstract: This paper examines the characteristics of the Colombian income tax and the way they shape its distributive potential. It draws attention to the importance of distinguishing between the distribution of the tax burden and the effect thereof on the distribution of income. It shows that the version of the alternative minimum tax introduced in the country discriminates between categories of labor and capital incomes. It also explores the distributional features of different integration systems between the personal and corporate income tax, in a situation where income is highly concentrated. The likely repercussions of the so-called flat tax, whose adoption was promoted by the national government in the first decade of the 21st century, are discussed. The nominal rates are seen primarily as part of the statutory tax machinery, but their role as institutional signals is not overlooked. The paper provides some estimates of effective tax rates, contrasting them with those obtained by other studies.

Keywords: Income tax; Distribution of the tax burden; Income distribution; Colombian tax policy (search for similar items in EconPapers)
JEL-codes: D31 E25 H24 H25 K34 (search for similar items in EconPapers)
Pages: 34
Date: 2015-02
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Persistent link: https://EconPapers.repec.org/RePEc:col:000176:022952

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