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Exenciones tributarias: Costo fiscal y análisis de incidencia

Tax exemptions: fiscal cost and incidence analysis

Gustavo Adolfo Hernandez, Carolina Soto, Sergio Prada () and Juan Ramírez ()

MPRA Paper from University Library of Munich, Germany

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.

Keywords: Fiscal exemptions; Computable General Equilibrium Model (search for similar items in EconPapers)
JEL-codes: H22 D58 (search for similar items in EconPapers)
Date: 2000-12-07
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Published in Archivos de Macroeconomia 141 (2000): pp. 1-30

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