Tax Effects on sectors of the Colombian Economy
The aim of this article is to identify taxes effect (direct and indirect) on sectors of Colombia's economy. For this, it followed the line of work of Dietzenbacher & Romero (2007) which allows tracing the effects of one sector on another from calculation of the average propagation lengt...
- Autores:
- Tipo de recurso:
- http://purl.org/coar/resource_type/c_6710
- Fecha de publicación:
- 2020
- Institución:
- Universidad Pedagógica y Tecnológica de Colombia
- Repositorio:
- RiUPTC: Repositorio Institucional UPTC
- Idioma:
- spa
- OAI Identifier:
- oai:repositorio.uptc.edu.co:001/12028
- Acceso en línea:
- https://revistas.uptc.edu.co/index.php/cenes/article/view/10491
https://repositorio.uptc.edu.co/handle/001/12028
- Palabra clave:
- direct taxes; indirect taxes; input-output analysis; Value chains; economic development;
impuestos directos; impuestos indirectos; análisis insumo-producto; cadenas de valor; desarrollo económico;
- Rights
- License
- Copyright (c) 2020 Jaime Flórez Bolaños
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2020-08-102024-07-05T18:44:49Z2024-07-05T18:44:49Zhttps://revistas.uptc.edu.co/index.php/cenes/article/view/1049110.19053/01203053.v39.n70.2020.10491https://repositorio.uptc.edu.co/handle/001/12028The aim of this article is to identify taxes effect (direct and indirect) on sectors of Colombia's economy. For this, it followed the line of work of Dietzenbacher & Romero (2007) which allows tracing the effects of one sector on another from calculation of the average propagation length (APL) which uses as input from the Input-Product Matrix (MIP-symmetric, product to product, basic prices, 2010). The main conclusion is a high asymmetry in the transmission of the tax effect among sectors.El objetivo del presente trabajo es identificar el efecto de los impuestos (directos e indirectos) sobre los sectores de la economía de Colombia. Para esto se siguió la línea de trabajo de Dietzenbacher & Romero (2007), la cual permite rastrear los efectos de un sector sobre otros a partir del cálculo de la longitud media de propagación (Average Propagation Length [APL]) la cual utiliza como insumo de la matriz insumo-producto (MIP-simétrica, producto a producto, precios básicos, año 2010). La conclusión principal es que hay una alta asimetría de la transmisión del efecto tributario entre los sectores.application/pdftext/xmlspaspaUniversidad Pedagógica y Tecnológica de Colombiahttps://revistas.uptc.edu.co/index.php/cenes/article/view/10491/9837https://revistas.uptc.edu.co/index.php/cenes/article/view/10491/11554Copyright (c) 2020 Jaime Flórez Bolañoshttp://creativecommons.org/licenses/by-nc-sa/4.0http://purl.org/coar/access_right/c_abf211http://purl.org/coar/access_right/c_abf2Apuntes del Cenes; Vol. 39 No. 70 (2020); 141-166Apuntes del Cenes; Vol. 39 Núm. 70 (2020); 141-1662256-57790120-3053direct taxes; indirect taxes; input-output analysis; Value chains; economic development;impuestos directos; impuestos indirectos; análisis insumo-producto; cadenas de valor; desarrollo económico;Tax Effects on sectors of the Colombian EconomyLos efectos tributarios en los sectores de la economía colombianaPeer reviewed Article"Tax effects and its propagation over the Colombia economics sectors"info:eu-repo/semantics/article"Efectos tributarios y su propagación sobre los sectores económicos de Colombia"http://purl.org/coar/resource_type/c_6710http://purl.org/coar/resource_type/c_2df8fbb1info:eu-repo/semantics/publishedVersionhttp://purl.org/coar/version/c_970fb48d4fbd8a294http://purl.org/coar/version/c_970fb48d4fbd8a85Flórez Bolaños, Jaime001/12028oai:repositorio.uptc.edu.co:001/120282025-07-18 12:13:34.283metadata.onlyhttps://repositorio.uptc.edu.coRepositorio Institucional UPTCrepositorio.uptc@uptc.edu.co |
| dc.title.en-US.fl_str_mv |
Tax Effects on sectors of the Colombian Economy |
| dc.title.es-ES.fl_str_mv |
Los efectos tributarios en los sectores de la economía colombiana |
| title |
Tax Effects on sectors of the Colombian Economy |
| spellingShingle |
Tax Effects on sectors of the Colombian Economy direct taxes; indirect taxes; input-output analysis; Value chains; economic development; impuestos directos; impuestos indirectos; análisis insumo-producto; cadenas de valor; desarrollo económico; |
| title_short |
Tax Effects on sectors of the Colombian Economy |
| title_full |
Tax Effects on sectors of the Colombian Economy |
| title_fullStr |
Tax Effects on sectors of the Colombian Economy |
| title_full_unstemmed |
Tax Effects on sectors of the Colombian Economy |
| title_sort |
Tax Effects on sectors of the Colombian Economy |
| dc.subject.en-US.fl_str_mv |
direct taxes; indirect taxes; input-output analysis; Value chains; economic development; |
| topic |
direct taxes; indirect taxes; input-output analysis; Value chains; economic development; impuestos directos; impuestos indirectos; análisis insumo-producto; cadenas de valor; desarrollo económico; |
| dc.subject.es-ES.fl_str_mv |
impuestos directos; impuestos indirectos; análisis insumo-producto; cadenas de valor; desarrollo económico; |
| description |
The aim of this article is to identify taxes effect (direct and indirect) on sectors of Colombia's economy. For this, it followed the line of work of Dietzenbacher & Romero (2007) which allows tracing the effects of one sector on another from calculation of the average propagation length (APL) which uses as input from the Input-Product Matrix (MIP-symmetric, product to product, basic prices, 2010). The main conclusion is a high asymmetry in the transmission of the tax effect among sectors. |
| publishDate |
2020 |
| dc.date.accessioned.none.fl_str_mv |
2024-07-05T18:44:49Z |
| dc.date.available.none.fl_str_mv |
2024-07-05T18:44:49Z |
| dc.date.none.fl_str_mv |
2020-08-10 |
| dc.type.en-US.fl_str_mv |
Peer reviewed Article "Tax effects and its propagation over the Colombia economics sectors" |
| dc.type.none.fl_str_mv |
info:eu-repo/semantics/article |
| dc.type.es-ES.fl_str_mv |
"Efectos tributarios y su propagación sobre los sectores económicos de Colombia" |
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http://purl.org/coar/resource_type/c_2df8fbb1 |
| dc.type.coarversion.fl_str_mv |
http://purl.org/coar/version/c_970fb48d4fbd8a85 |
| dc.type.coar.spa.fl_str_mv |
http://purl.org/coar/resource_type/c_6710 |
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info:eu-repo/semantics/publishedVersion |
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http://purl.org/coar/version/c_970fb48d4fbd8a294 |
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http://purl.org/coar/resource_type/c_6710 |
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publishedVersion |
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https://revistas.uptc.edu.co/index.php/cenes/article/view/10491 10.19053/01203053.v39.n70.2020.10491 |
| dc.identifier.uri.none.fl_str_mv |
https://repositorio.uptc.edu.co/handle/001/12028 |
| url |
https://revistas.uptc.edu.co/index.php/cenes/article/view/10491 https://repositorio.uptc.edu.co/handle/001/12028 |
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10.19053/01203053.v39.n70.2020.10491 |
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spa |
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spa |
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spa |
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https://revistas.uptc.edu.co/index.php/cenes/article/view/10491/9837 https://revistas.uptc.edu.co/index.php/cenes/article/view/10491/11554 |
| dc.rights.en-US.fl_str_mv |
Copyright (c) 2020 Jaime Flórez Bolaños http://creativecommons.org/licenses/by-nc-sa/4.0 |
| dc.rights.coar.fl_str_mv |
http://purl.org/coar/access_right/c_abf2 |
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http://purl.org/coar/access_right/c_abf211 |
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Copyright (c) 2020 Jaime Flórez Bolaños http://creativecommons.org/licenses/by-nc-sa/4.0 http://purl.org/coar/access_right/c_abf211 http://purl.org/coar/access_right/c_abf2 |
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application/pdf text/xml |
| dc.publisher.en-US.fl_str_mv |
Universidad Pedagógica y Tecnológica de Colombia |
| dc.source.en-US.fl_str_mv |
Apuntes del Cenes; Vol. 39 No. 70 (2020); 141-166 |
| dc.source.es-ES.fl_str_mv |
Apuntes del Cenes; Vol. 39 Núm. 70 (2020); 141-166 |
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2256-5779 0120-3053 |
| institution |
Universidad Pedagógica y Tecnológica de Colombia |
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Repositorio Institucional UPTC |
| repository.mail.fl_str_mv |
repositorio.uptc@uptc.edu.co |
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1839633828234133504 |