Social Expenditure as a Factor that Promotes Greater Dependence on the VAT. Analysis of the Colombian Case
This paper, through a Colombian case study, suggests that the public social expenditure helps increase the contribution that indirect taxes such as VAT has on revenue, not only due to the fiscal effort its funding requires, but also because of the compensation effect for taxpayers, particularly for...
- Autores:
-
Castañeda Rodríguez, Víctor Mauricio
- Tipo de recurso:
- Fecha de publicación:
- 2014
- Institución:
- Universidad EAFIT
- Repositorio:
- Repositorio EAFIT
- Idioma:
- spa
- OAI Identifier:
- oai:repository.eafit.edu.co:10784/7812
- Acceso en línea:
- http://hdl.handle.net/10784/7812
- Palabra clave:
- H20
H29
O54
REFORMA TRIBUTARIA
IMPUESTO AL VALOR AGREGADO
GASTOS PÚBLICOS
Value-added tax
Expenditures, public
- Rights
- License
- Acceso abierto
| Summary: | This paper, through a Colombian case study, suggests that the public social expenditure helps increase the contribution that indirect taxes such as VAT has on revenue, not only due to the fiscal effort its funding requires, but also because of the compensation effect for taxpayers, particularly for those with a lower income -- Evidence on the structure determinants and tax pressure using data for the 1970-2010 period is also presented, its temporal dependence is highlighted and the effect of adopted tax reforms is considered |
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