SIVAR - Simulador para la evaluación del impuesto al valor agregado y sus reformas en Colombia

Javier Ávila-Mahecha

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

Abstract: This document is a guide for SIVAR users, an open access simulator based on public information, which replicates the fundamental characteristics of value added tax in Colombia, in accordance with the conditions established in the 2010 law of 2019. The simulator allows estimating some VAT effects such as potential collection, evasion rate, tax base coverage, progressivity and productivity, value of VAT compensation, impact on the CPI, distributional incidence by income deciles and gender of household head. By means the development of this tool, the Center for Development Research at National University of Colombia intends to contribute to the analysis and discussion of the VAT structure, its reforms, and financial and distributional implications.

Keywords: VAT; progressivity; tax reform; simulator (search for similar items in EconPapers)
JEL-codes: D63 E62 H22 H26 (search for similar items in EconPapers)
Pages: 25
Date: 2021-04
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Persistent link: https://EconPapers.repec.org/RePEc:col:000176:023740

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