Tax policy and its effects on income distribution in Colombia during the twentieth century
This paper seeks evidence on the presence of partisan or opportunistic political cycles with regard to the management of tax policy in Colombia and the effect on income distribution. In order to do this an econometric model is used taking into account variables such as total tax revenue, direct and...
| Autor Principal: | Díaz, Álvaro; Universidad Santo Tomás |
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| Otros Autores: | Laverde, Henry; Universidad Nacional de La Plata, Gómez, John Jairo; Universidad Santo Tomas. |
| Formato: | info:eu-repo/semantics/article |
| Idioma: | spa |
| Publicado: |
Universidad Santo Tomás
2011
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| Materias: | |
| Acceso en línea: |
http://revistas.usta.edu.co/index.php/cife/article/view/802 |
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| Sumario: |
This paper seeks evidence on the presence of partisan or opportunistic political cycles with regard to the management of tax policy in Colombia and the effect on income distribution. In order to do this an econometric model is used taking into account variables such as total tax revenue, direct and indirect, the real GDP cycle and inflation, by means of annual data for the period 1905- 2006. We also used dummy variables to represent the presidential periods, by political party and periods close to elections. These variables also represent election periods to Congress. Once the political cycles are studied, we analyze the impact this has on the distribution of income for the period from 1976 to 2006. The results show an opportunistic management with regard to tax policy, but changes in income distribution are due more to a partisan court management |
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