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...

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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
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spelling 2014-06-302015-11-30T15:57:14Z2014-06-302015-11-30T15:57:14Z1657-4206http://hdl.handle.net/10784/7812This 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 consideredEste documento, mediante un estudio de caso para Colombia sugiere que el gasto público social facilita el incremento de la participación de los impuestos indirectos como el IVA en el recaudo, no solo por el esfuerzo fiscal que requiere su financiación, sino también por el efecto de compensación que significa para los contribuyentes, particularmente aquellos de menores ingresos -- Asimismo, se presenta evidencia acerca de los determinantes de la estructura y presión tributaria empleando datos del periodo 1970-2010, se resalta su dependencia temporal y se considera el efecto de las reformas tributarias aprobadasapplication/pdfspaUniversidad EAFITEcos de Economía: A Latin American Journal of Applied Economics; Vol 18, No 38 (2014); 185-215http://publicaciones.eafit.edu.co/index.php/ecos-economia/article/view/2518http://publicaciones.eafit.edu.co/index.php/ecos-economia/article/view/2518instname:Universidad EAFITreponame:Repositorio Institucional Universidad EAFITEcos de Economía: A Latin American Journal of Applied Economics; Vol 18, No 38 (2014); 185-215H20H29O54REFORMA TRIBUTARIAIMPUESTO AL VALOR AGREGADOGASTOS PÚBLICOSValue-added taxExpenditures, publicSocial Expenditure as a Factor that Promotes Greater Dependence on the VAT. Analysis of the Colombian CaseEl gasto social como factor que favorece una mayor dependencia del IVA. Un análisis para el caso colombianoinfo:eu-repo/semantics/articlearticleArtículohttp://purl.org/coar/version/c_970fb48d4fbd8a85http://purl.org/coar/resource_type/c_6501http://purl.org/coar/resource_type/c_2df8fbb1Acceso abiertohttp://purl.org/coar/access_right/c_abf2Castañeda Rodríguez, Víctor MauricioUniversidad Jorge Tadeo LozanoEcos de Economía: A Latin American Journal of Applied Economics1838185215ecos.econ.ORIGINALdocument (97).pdfdocument (97).pdfTexto completo PDFapplication/pdf971003https://repository.eafit.edu.co/bitstreams/a691d979-8b58-4b9f-94a5-360b8b11f1ab/download2b9b907822b1f218cf91bb6b68334d22MD51articulo.htmlarticulo.htmlTexto completo HTMLtext/html377https://repository.eafit.edu.co/bitstreams/cb3d0421-002c-4c96-81e8-37fa1fd84c58/download1b9436e6cb796d11e24ebb2fbfa0489fMD53THUMBNAILminaitura-ecos_Mesa de trabajo 1.jpgminaitura-ecos_Mesa de trabajo 1.jpgimage/jpeg251248https://repository.eafit.edu.co/bitstreams/69c766b3-a4ba-4639-acdd-bcba0a4237b9/download9b15d674b076c1793a0bc25cebb1bcefMD5210784/7812oai:repository.eafit.edu.co:10784/78122020-03-18 12:38:20.4open.accesshttps://repository.eafit.edu.coRepositorio Institucional Universidad EAFITrepositorio@eafit.edu.co
dc.title.eng.fl_str_mv Social Expenditure as a Factor that Promotes Greater Dependence on the VAT. Analysis of the Colombian Case
dc.title.spa.fl_str_mv El gasto social como factor que favorece una mayor dependencia del IVA. Un análisis para el caso colombiano
title Social Expenditure as a Factor that Promotes Greater Dependence on the VAT. Analysis of the Colombian Case
spellingShingle Social Expenditure as a Factor that Promotes Greater Dependence on the VAT. Analysis of the Colombian Case
H20
H29
O54
REFORMA TRIBUTARIA
IMPUESTO AL VALOR AGREGADO
GASTOS PÚBLICOS
Value-added tax
Expenditures, public
title_short Social Expenditure as a Factor that Promotes Greater Dependence on the VAT. Analysis of the Colombian Case
title_full Social Expenditure as a Factor that Promotes Greater Dependence on the VAT. Analysis of the Colombian Case
title_fullStr Social Expenditure as a Factor that Promotes Greater Dependence on the VAT. Analysis of the Colombian Case
title_full_unstemmed Social Expenditure as a Factor that Promotes Greater Dependence on the VAT. Analysis of the Colombian Case
title_sort Social Expenditure as a Factor that Promotes Greater Dependence on the VAT. Analysis of the Colombian Case
dc.creator.fl_str_mv Castañeda Rodríguez, Víctor Mauricio
dc.contributor.author.spa.fl_str_mv Castañeda Rodríguez, Víctor Mauricio
dc.contributor.affiliation.spa.fl_str_mv Universidad Jorge Tadeo Lozano
dc.subject.none.fl_str_mv H20
H29
O54
topic H20
H29
O54
REFORMA TRIBUTARIA
IMPUESTO AL VALOR AGREGADO
GASTOS PÚBLICOS
Value-added tax
Expenditures, public
dc.subject.lemb.none.fl_str_mv REFORMA TRIBUTARIA
IMPUESTO AL VALOR AGREGADO
GASTOS PÚBLICOS
dc.subject.keyword.none.fl_str_mv Value-added tax
Expenditures, public
description 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
publishDate 2014
dc.date.issued.none.fl_str_mv 2014-06-30
dc.date.available.none.fl_str_mv 2015-11-30T15:57:14Z
dc.date.accessioned.none.fl_str_mv 2015-11-30T15:57:14Z
dc.date.none.fl_str_mv 2014-06-30
dc.type.eng.fl_str_mv info:eu-repo/semantics/article
article
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dc.type.coar.fl_str_mv http://purl.org/coar/resource_type/c_6501
http://purl.org/coar/resource_type/c_2df8fbb1
dc.type.local.spa.fl_str_mv Artículo
dc.identifier.issn.none.fl_str_mv 1657-4206
dc.identifier.uri.none.fl_str_mv http://hdl.handle.net/10784/7812
identifier_str_mv 1657-4206
url http://hdl.handle.net/10784/7812
dc.language.iso.spa.fl_str_mv spa
language spa
dc.relation.ispartof.eng.fl_str_mv Ecos de Economía: A Latin American Journal of Applied Economics; Vol 18, No 38 (2014); 185-215
dc.relation.isversionof.none.fl_str_mv http://publicaciones.eafit.edu.co/index.php/ecos-economia/article/view/2518
dc.relation.uri.none.fl_str_mv http://publicaciones.eafit.edu.co/index.php/ecos-economia/article/view/2518
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dc.rights.local.spa.fl_str_mv Acceso abierto
rights_invalid_str_mv Acceso abierto
http://purl.org/coar/access_right/c_abf2
dc.format.none.fl_str_mv application/pdf
dc.publisher.spa.fl_str_mv Universidad EAFIT
dc.source.none.fl_str_mv instname:Universidad EAFIT
reponame:Repositorio Institucional Universidad EAFIT
dc.source.eng.fl_str_mv Ecos de Economía: A Latin American Journal of Applied Economics; Vol 18, No 38 (2014); 185-215
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