Impuesto al tabaco, recaudo fiscal y mercado ilegal de cigarrillos
ilustraciones, tablas
- Autores:
-
Moreno Moreno, Adix
- Tipo de recurso:
- Fecha de publicación:
- 2021
- Institución:
- Universidad Nacional de Colombia
- Repositorio:
- Universidad Nacional de Colombia
- Idioma:
- spa
- OAI Identifier:
- oai:repositorio.unal.edu.co:unal/79873
- Palabra clave:
- 330 - Economía
Industria del cigarrillo
Cigar industry
Cigarette Tax - Law and Legislation
Cigarrillos - impuestos - legislación
Impuesto al tabaco
Impuesto sobre el consumo de cigarrillos
Cigarrillos lícitos e ilícitos
Ingresos fiscales
Salud pública
Tobacco taxation
Cigarette excise
Illicit and licit cigarette
Tax revenue
Public Health
- Rights
- openAccess
- License
- Atribución-NoComercial-SinDerivadas 4.0 Internacional
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| dc.title.spa.fl_str_mv |
Impuesto al tabaco, recaudo fiscal y mercado ilegal de cigarrillos |
| dc.title.translated.eng.fl_str_mv |
Tobacco tax, tax collection and illegal cigarette market |
| title |
Impuesto al tabaco, recaudo fiscal y mercado ilegal de cigarrillos |
| spellingShingle |
Impuesto al tabaco, recaudo fiscal y mercado ilegal de cigarrillos 330 - Economía Industria del cigarrillo Cigar industry Cigarette Tax - Law and Legislation Cigarrillos - impuestos - legislación Impuesto al tabaco Impuesto sobre el consumo de cigarrillos Cigarrillos lícitos e ilícitos Ingresos fiscales Salud pública Tobacco taxation Cigarette excise Illicit and licit cigarette Tax revenue Public Health |
| title_short |
Impuesto al tabaco, recaudo fiscal y mercado ilegal de cigarrillos |
| title_full |
Impuesto al tabaco, recaudo fiscal y mercado ilegal de cigarrillos |
| title_fullStr |
Impuesto al tabaco, recaudo fiscal y mercado ilegal de cigarrillos |
| title_full_unstemmed |
Impuesto al tabaco, recaudo fiscal y mercado ilegal de cigarrillos |
| title_sort |
Impuesto al tabaco, recaudo fiscal y mercado ilegal de cigarrillos |
| dc.creator.fl_str_mv |
Moreno Moreno, Adix |
| dc.contributor.advisor.none.fl_str_mv |
Gomez Portilla, Karoll |
| dc.contributor.author.none.fl_str_mv |
Moreno Moreno, Adix |
| dc.subject.ddc.spa.fl_str_mv |
330 - Economía |
| topic |
330 - Economía Industria del cigarrillo Cigar industry Cigarette Tax - Law and Legislation Cigarrillos - impuestos - legislación Impuesto al tabaco Impuesto sobre el consumo de cigarrillos Cigarrillos lícitos e ilícitos Ingresos fiscales Salud pública Tobacco taxation Cigarette excise Illicit and licit cigarette Tax revenue Public Health |
| dc.subject.lemb.none.fl_str_mv |
Industria del cigarrillo Cigar industry Cigarette Tax - Law and Legislation Cigarrillos - impuestos - legislación |
| dc.subject.proposal.spa.fl_str_mv |
Impuesto al tabaco Impuesto sobre el consumo de cigarrillos Cigarrillos lícitos e ilícitos Ingresos fiscales Salud pública |
| dc.subject.proposal.eng.fl_str_mv |
Tobacco taxation Cigarette excise Illicit and licit cigarette Tax revenue Public Health |
| description |
ilustraciones, tablas |
| publishDate |
2021 |
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2021-07-30T15:51:31Z |
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2021-07-30T15:51:31Z |
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2021-07-28 |
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Trabajo de grado - Maestría |
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info:eu-repo/semantics/masterThesis |
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info:eu-repo/semantics/acceptedVersion |
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Text |
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http://purl.org/redcol/resource_type/TM |
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Universidad Nacional de Colombia |
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Repositorio Institucional Universidad Nacional de Colombia |
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https://repositorio.unal.edu.co/ |
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https://repositorio.unal.edu.co/handle/unal/79873 https://repositorio.unal.edu.co/ |
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Universidad Nacional de Colombia Repositorio Institucional Universidad Nacional de Colombia |
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spa |
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spa |
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Abedian, I., & Jacobs, R (2001). Tobacco Taxes and Government Revenue in South Africa. Journalof Economic Studies. Brown, J., Welding, K., Cohen, J., Cherukupalli, R., Washington, C., Ferguson, J. y Clegg Smith, J.(2017). An analysis of purchase price of legal and illicit cigarettes in urban retail environments in 14 low- and middle-income countries. Addiction. Cai, H., & Xiao, Y. (2018). The Compensative Effects of Tobacco Leaf Price Changes on Tax Revenue in China. Transformations in Business and Economics. Chen, Y., & Xing, W. (2011). Quantity, Quality, and Regional Price Variation of Cigarettes: Demand Analysis Based on a Household Survey in China. China Economic Review. Driezen, Guindon, et al. (2020). Contraband Cigarette purchasing from first nation reserves in Ontario and Quebec: Findings from the 2002-2014 ITC Canada Survey. International Journal of Drug Policy. Elliot, R. (2012). Smoking for Taxes: The Triumph of Fiscal Policy over Health in Poswar West Germany, 1945-55. Economic History Review. Gamboa, O. (2015) Estudio de Costo Efectividad e impacto al presupuesto de las terapias farmacológicas para la cesación del tabaquismo en Colombia. Facultad de Ciencias Económicas. Universidad Nacional de Colombia. Gallego. J.M, Llorente, et al. (2020) Tobacco taxes and illicit cigarette trade in Colombia. Econ.Hum.Biol. (2020) Gao, S., & Zheng, R. (2012). Price, Tax and Cigarette Smoking: Simulations of China´s Tobacco Tax Policy. Frontiers of Economics in China. Gao, W., Sanna, M., Branston, J et al. (2019). Exploting a low tax system: non tax induced cigarette price increases in Taiwan 2011-2016. Tobacco Control. Guindon, GE., Paraje, G.R., & Chaloupka, F.J (2018). The impact of prices and taxes on the use of Tobacco products in Latin America and the Caribbean. American Journal of Public Health. Goolsbee, A., Lovenheim, M. F., & Slemrod, J. (2010). Playing with Fire: Cigarettes, Taxes, and Competition from the internet. American economic Journal. Gruber, J., Koszegui, B. (2004). Tax incidence when individuals are time inconsistent: the case of cigarette excise taxes. Public Econ. Invamer (2017). Incidencia de cigarrillos ilegales en Colombia- 2019. Federación Nacional de departamentos. Invamer (2019). Incidencia de cigarrillos ilegales en Colombia- 2019. Federación Nacional de departamentos. James EK, Saxena A, et al. (2019a). Distributional health and financial benefits of increased tobacco taxes in Colombia: results from a modelling study Tobacco Control. James EK, Saxena A, et al. (2019b). The distributional consequences of increasing tobacco taxes on Colombias’s health and Finances, and extended cost-effectiveness analysis. World Bank Group. Joosens, Merriman et al. (2010). The impact of eliminating the global illicit cigarette trade on health and revenue. Medline. Joossens, L., Chaloupka, F.J., Merriman, D., & Yurekli, A. (2000). Issues in the smuggling of tobacco products. Chapter 16. Tobacco Control in Developing Countries. New York, NY: Oxford University Press, Inc. Maldonado N, Llorente B, Deaza J. (2016). Impuestos y demanda de cigarrillos en Colombia. Rev. Panam Salud Publica. McCoy, D., Chigudu, S., & Tillmann, T. (2017). Framing the Tax and Health Nexus: A Neglected Aspect of Public Health Concern. Health Economics, Policy and Law. Morales & Valencia (2015). Impacto del mercado ilegal de cigarrillos en la industria legal en el Valle de Aburrá. Universidad Eafit. Nicholson, A., Turner, T.M., & Alvarado, E. (2016). Cigarette Taxes and Cross-Border Revenue Effects: Evidence Using Retail Data. Public Finance Review. Ramos, A.(2009). Illegal trade in tobacco in MERCOSUR countries. Working Paper, junio de 2009. Ranson, M.K., Jha, P., Chaloupka, F.A., & Nguyen, S.N. (2002). Global and regional estimates of the effectiveness of price increases and other tobacco control policies. Nicotine and Tobacco Research. Rico, D., & Wiesner, D. (2018). El contrabando de cigarillos y el crimen organizado en Colombia y Ecuador. Instituto de Ciencia Política Hernán Echavarría Olózaga. Rosselli & Gil (2017). Costos por años de vida perdidos: una propuesta para estimar el impuesto al tabaco. Revista de Salud Pública ISSN 0124-0064. Bogotá-Colombia. Ross & Blecher (2019). El comercio ilícito de productos del tabaco no tiene por qué obstaculizar los aumentos y las reformas en las políticas fiscales sobre el tabaco. Reporte de Tobaccoeconomics. Chicago Saldarriaga & Pombo (2016). El contrabando de tabaco en Colombia, una perspectiva sobre el impacto en el sector. Colegio de estudios superiores de Administración CESA. Bogotá. Savedoff, W. & Alwang, A. (2015). The single best health policy in the world: Tobacco taxes. CGD Policy Paper 062, June. Center for Global Development, Washington, DC. Schafferer et al (2018). A simulation impact evaluation of a cigarette excise tax increase on licit and illicit cigarette consumption and tax revenue in 36 European Countries. University of Science and Technology, Taiwan. Shalkwyk,V., Mckee, M, et al. (2019). Analysis of tobacco industry pricing strategies in 23 European Union Countries using commercial pricing data. Tobaco control. Schneider. F., Hametner (2014). The shadow economy in Colombia: size and effects on economic growth. Peace Econ. The Tobacco Atlas (2015). URL http://www.tobaccoatlas.org/topic/illicit-cigarette-trade/ WHO (2015). WHO report on the global tobacco epidemic, 2015: raising taxes on tobacco. Geneva: World Health Organization. World Health Organization. WHO (2019). Global report on trends in prevalence of tobacco use 2000-2025, third edition. Geneva: World Health Organization. WHO (2019). Appendix XII: Maps on global tobacco control policy data. World Bank. (2019) Confronting Illicit Tobacco Trade : a Global Review of Country Experiences (2019). WBG Global Tobacco Control Program Washington, D.C. : World Bank Group. Vol 2 |
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Derechos reservados al autor, 2021 |
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Atribución-NoComercial-SinDerivadas 4.0 Internacional |
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http://creativecommons.org/licenses/by-nc-nd/4.0/ |
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info:eu-repo/semantics/openAccess |
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Atribución-NoComercial-SinDerivadas 4.0 Internacional Derechos reservados al autor, 2021 http://creativecommons.org/licenses/by-nc-nd/4.0/ http://purl.org/coar/access_right/c_abf2 |
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openAccess |
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53 páginas |
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application/pdf |
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Universidad Nacional de Colombia |
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Bogotá - Ciencias Económicas - Maestría en Ciencias Económicas |
| dc.publisher.department.spa.fl_str_mv |
Escuela de Economía |
| dc.publisher.faculty.spa.fl_str_mv |
Facultad de Ciencias Económicas |
| dc.publisher.place.spa.fl_str_mv |
Bogotá, Colombia |
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Universidad Nacional de Colombia - Sede Bogotá |
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Universidad Nacional de Colombia |
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Atribución-NoComercial-SinDerivadas 4.0 InternacionalDerechos reservados al autor, 2021http://creativecommons.org/licenses/by-nc-nd/4.0/info:eu-repo/semantics/openAccesshttp://purl.org/coar/access_right/c_abf2Gomez Portilla, Karollf5af2f443b29f7672bea08fd62938595Moreno Moreno, Adixd3719dc02af90d8edfac5aa56c1a1ea72021-07-30T15:51:31Z2021-07-30T15:51:31Z2021-07-28https://repositorio.unal.edu.co/handle/unal/79873Universidad Nacional de ColombiaRepositorio Institucional Universidad Nacional de Colombiahttps://repositorio.unal.edu.co/ilustraciones, tablasEste trabajo busca establecer el efecto de la variación del impuesto al precio del tabaco sobre la financiación del Sistema General de Seguridad Social en Salud colombiano, considerando el mercado ilegal de cigarrillos y los efectos en el consumo. Teniendo como referencia a Schafferer et al (2018), y usando información de los periodos 2017 a 2019, sobre consumo de cigarrillos y precios tanto del mercado legal como ilegal, se estima un modelo de panel de datos a nivel departamental a partir del cual se establecen diferentes escenarios de incrementos en el precio de cigarrillos y se analiza su impacto en términos de recaudo fiscal. Los resultados evidencian que el incremento del impuesto al tabaco en el país genera aumento en el consumo ilícito de estos productos, lo cual impacta negativamente los objetivos de salud pública de reducir el consumo de tabaco, e impacta el recaudo fiscal del impuesto puesto que se deja de percibir ingreso fiscal debido al mercado ilegal. (Texto tomado de la fuente)This work seeks to establish the effect of the variation of the tobacco excise tax on the financing of the Colombian General Social Security System in Health, considering the illegal cigarette market and the effects on consumption. Following Schafferer et al (2018), and using information from the periods 2017 to 2019, on cigarette consumption and prices in both the legal and illegal market, a data panel model is estimated at the departmental level from which different scenarios of cigarettes price increases and their impact is analyzed in terms of tax collection. The results show that the increase in the tobacco tax in the country increases the illicit consumption of these products, which negatively impacts the public health objectives of reducing tobacco consumption and impacts the tax collection of the tax since it is no longer received tax revenue due to the illegal market. (Text taken from source)MaestríaMagíster en Ciencias Económicas53 páginasapplication/pdfspaUniversidad Nacional de ColombiaBogotá - Ciencias Económicas - Maestría en Ciencias EconómicasEscuela de EconomíaFacultad de Ciencias EconómicasBogotá, ColombiaUniversidad Nacional de Colombia - Sede Bogotá330 - EconomíaIndustria del cigarrilloCigar industryCigarette Tax - Law and LegislationCigarrillos - impuestos - legislaciónImpuesto al tabacoImpuesto sobre el consumo de cigarrillosCigarrillos lícitos e ilícitosIngresos fiscalesSalud públicaTobacco taxationCigarette exciseIllicit and licit cigaretteTax revenuePublic HealthImpuesto al tabaco, recaudo fiscal y mercado ilegal de cigarrillosTobacco tax, tax collection and illegal cigarette marketTrabajo de grado - Maestríainfo:eu-repo/semantics/masterThesisinfo:eu-repo/semantics/acceptedVersionTexthttp://purl.org/redcol/resource_type/TMAbedian, I., & Jacobs, R (2001). Tobacco Taxes and Government Revenue in South Africa. Journalof Economic Studies.Brown, J., Welding, K., Cohen, J., Cherukupalli, R., Washington, C., Ferguson, J. y Clegg Smith, J.(2017). An analysis of purchase price of legal and illicit cigarettes in urban retail environments in 14 low- and middle-income countries. Addiction.Cai, H., & Xiao, Y. (2018). The Compensative Effects of Tobacco Leaf Price Changes on Tax Revenue in China. Transformations in Business and Economics.Chen, Y., & Xing, W. (2011). Quantity, Quality, and Regional Price Variation of Cigarettes: Demand Analysis Based on a Household Survey in China. China Economic Review.Driezen, Guindon, et al. (2020). Contraband Cigarette purchasing from first nation reserves in Ontario and Quebec: Findings from the 2002-2014 ITC Canada Survey. International Journal of Drug Policy.Elliot, R. (2012). Smoking for Taxes: The Triumph of Fiscal Policy over Health in Poswar West Germany, 1945-55. Economic History Review.Gamboa, O. (2015) Estudio de Costo Efectividad e impacto al presupuesto de las terapias farmacológicas para la cesación del tabaquismo en Colombia. Facultad de Ciencias Económicas. Universidad Nacional de Colombia.Gallego. J.M, Llorente, et al. (2020) Tobacco taxes and illicit cigarette trade in Colombia. Econ.Hum.Biol. (2020)Gao, S., & Zheng, R. (2012). Price, Tax and Cigarette Smoking: Simulations of China´s Tobacco Tax Policy. Frontiers of Economics in China.Gao, W., Sanna, M., Branston, J et al. (2019). Exploting a low tax system: non tax induced cigarette price increases in Taiwan 2011-2016. Tobacco Control.Guindon, GE., Paraje, G.R., & Chaloupka, F.J (2018). The impact of prices and taxes on the use of Tobacco products in Latin America and the Caribbean. American Journal of Public Health.Goolsbee, A., Lovenheim, M. F., & Slemrod, J. (2010). Playing with Fire: Cigarettes, Taxes, and Competition from the internet. American economic Journal.Gruber, J., Koszegui, B. (2004). Tax incidence when individuals are time inconsistent: the case of cigarette excise taxes. Public Econ.Invamer (2017). Incidencia de cigarrillos ilegales en Colombia- 2019. Federación Nacional de departamentos.Invamer (2019). Incidencia de cigarrillos ilegales en Colombia- 2019. Federación Nacional de departamentos.James EK, Saxena A, et al. (2019a). Distributional health and financial benefits of increased tobacco taxes in Colombia: results from a modelling study Tobacco Control.James EK, Saxena A, et al. (2019b). The distributional consequences of increasing tobacco taxes on Colombias’s health and Finances, and extended cost-effectiveness analysis. World Bank Group.Joosens, Merriman et al. (2010). The impact of eliminating the global illicit cigarette trade on health and revenue. Medline.Joossens, L., Chaloupka, F.J., Merriman, D., & Yurekli, A. (2000). Issues in the smuggling of tobacco products. Chapter 16. Tobacco Control in Developing Countries. New York, NY: Oxford University Press, Inc.Maldonado N, Llorente B, Deaza J. (2016). Impuestos y demanda de cigarrillos en Colombia. Rev. Panam Salud Publica.McCoy, D., Chigudu, S., & Tillmann, T. (2017). Framing the Tax and Health Nexus: A Neglected Aspect of Public Health Concern. Health Economics, Policy and Law.Morales & Valencia (2015). Impacto del mercado ilegal de cigarrillos en la industria legal en el Valle de Aburrá. Universidad Eafit.Nicholson, A., Turner, T.M., & Alvarado, E. (2016). Cigarette Taxes and Cross-Border Revenue Effects: Evidence Using Retail Data. Public Finance Review.Ramos, A.(2009). Illegal trade in tobacco in MERCOSUR countries. Working Paper, junio de 2009.Ranson, M.K., Jha, P., Chaloupka, F.A., & Nguyen, S.N. (2002). Global and regional estimates of the effectiveness of price increases and other tobacco control policies. Nicotine and Tobacco Research.Rico, D., & Wiesner, D. (2018). El contrabando de cigarillos y el crimen organizado en Colombia y Ecuador. Instituto de Ciencia Política Hernán Echavarría Olózaga.Rosselli & Gil (2017). Costos por años de vida perdidos: una propuesta para estimar el impuesto al tabaco. Revista de Salud Pública ISSN 0124-0064. Bogotá-Colombia.Ross & Blecher (2019). El comercio ilícito de productos del tabaco no tiene por qué obstaculizar los aumentos y las reformas en las políticas fiscales sobre el tabaco. Reporte de Tobaccoeconomics. ChicagoSaldarriaga & Pombo (2016). El contrabando de tabaco en Colombia, una perspectiva sobre el impacto en el sector. Colegio de estudios superiores de Administración CESA. Bogotá.Savedoff, W. & Alwang, A. (2015). The single best health policy in the world: Tobacco taxes. CGD Policy Paper 062, June. Center for Global Development, Washington, DC.Schafferer et al (2018). A simulation impact evaluation of a cigarette excise tax increase on licit and illicit cigarette consumption and tax revenue in 36 European Countries. University of Science and Technology, Taiwan.Shalkwyk,V., Mckee, M, et al. (2019). Analysis of tobacco industry pricing strategies in 23 European Union Countries using commercial pricing data. Tobaco control.Schneider. F., Hametner (2014). The shadow economy in Colombia: size and effects on economic growth. Peace Econ.The Tobacco Atlas (2015). URL http://www.tobaccoatlas.org/topic/illicit-cigarette-trade/WHO (2015). WHO report on the global tobacco epidemic, 2015: raising taxes on tobacco. Geneva: World Health Organization. World Health Organization.WHO (2019). Global report on trends in prevalence of tobacco use 2000-2025, third edition. Geneva: World Health Organization.WHO (2019). Appendix XII: Maps on global tobacco control policy data.World Bank. (2019) Confronting Illicit Tobacco Trade : a Global Review of Country Experiences (2019). WBG Global Tobacco Control Program Washington, D.C. : World Bank Group. 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