Análisis de equilibrio general computable para una propuesta de reforma tributaria en Colombia

The aim of this paper is evaluate the short and long run effects to Colombian economy from tax reform. Through a computable general equilibrium model, calibrated to Colombian economy from 2005 input-output table, two patterns emerge in distinguished results. For short term, most important macroecono...

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Autor Principal: Oduber Peñaloza, Anne Julissa
Otros Autores: de Moraes, Gustavo Inácio
Formato: info:eu-repo/semantics/article
Idioma: spa
Publicado: Universidad de San Buenaventura - Cali 2017
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Acceso en línea: 0123-5834
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Sumario: The aim of this paper is evaluate the short and long run effects to Colombian economy from tax reform. Through a computable general equilibrium model, calibrated to Colombian economy from 2005 input-output table, two patterns emerge in distinguished results. For short term, most important macroeconomic variables did not suffer pronounced variations, but in sectorial effects are important, consequences of the new tax regulations. In long run, otherwise, significant negative changes in macroeconomic variables are perceived, beyond effects in sectors, especially in economic activity and employment.In bottom line, the new tax reform will be limited in your scope and time, because the long run effects are strong and negatives in comparison with the short term results, especially in economic activity.