Tributación en Colombia: Aproximación teórica y empírica de la curva de Laffer

Este artículo estima la curva de Laffer mediante un análisis de estática comparativa y un ejercicio econométrico. A partir de una especificación microeconómica, primero analiza la distorsión que causaría establecer un impuesto indirecto y las implicaciones de bienestar si se maximizara el recaudo tr...

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Autores:: Herrera Saavedra, Juan Pablo
Villar Otalora, Juan Camilo
Campo Robledo, Jacobo

Tipo de recurso:: Article of journal

Fecha de publicación:: 2022

Institución:: Universidad Externado de Colombia

Repositorio:: Biblioteca Digital Universidad Externado de Colombia

Idioma:: spa

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dc.title.spa.fl_str_mv	Tributación en Colombia: Aproximación teórica y empírica de la curva de Laffer
dc.title.translated.eng.fl_str_mv	Taxation in Colombia: Theoretical and empirical approximation of the Laffer Curve
title	Tributación en Colombia: Aproximación teórica y empírica de la curva de Laffer
spellingShingle	Tributación en Colombia: Aproximación teórica y empírica de la curva de Laffer Laffer Curve; tax income; optimal tax; tax incidence in markets; tax rate C23, D72, E13, E62, H20, H30 Curva de Laffer, ingreso fiscal, impuesto óptimo; incidencia fiscal en los mercados; tasa de tributación C23, D72, E13, E62, H20, H30 Laffer Curve; tax income; optimal tax; tax incidence in markets; tax rate C23, D72, E13, E62, H20, H30
title_short	Tributación en Colombia: Aproximación teórica y empírica de la curva de Laffer
title_full	Tributación en Colombia: Aproximación teórica y empírica de la curva de Laffer
title_fullStr	Tributación en Colombia: Aproximación teórica y empírica de la curva de Laffer
title_full_unstemmed	Tributación en Colombia: Aproximación teórica y empírica de la curva de Laffer
title_sort	Tributación en Colombia: Aproximación teórica y empírica de la curva de Laffer
dc.creator.fl_str_mv	Herrera Saavedra, Juan Pablo Villar Otalora, Juan Camilo Campo Robledo, Jacobo
dc.contributor.author.spa.fl_str_mv	Herrera Saavedra, Juan Pablo Villar Otalora, Juan Camilo Campo Robledo, Jacobo
dc.subject.eng.fl_str_mv	Laffer Curve; tax income; optimal tax; tax incidence in markets; tax rate C23, D72, E13, E62, H20, H30
topic	Laffer Curve; tax income; optimal tax; tax incidence in markets; tax rate C23, D72, E13, E62, H20, H30 Curva de Laffer, ingreso fiscal, impuesto óptimo; incidencia fiscal en los mercados; tasa de tributación C23, D72, E13, E62, H20, H30 Laffer Curve; tax income; optimal tax; tax incidence in markets; tax rate C23, D72, E13, E62, H20, H30
dc.subject.spa.fl_str_mv	Curva de Laffer, ingreso fiscal, impuesto óptimo; incidencia fiscal en los mercados; tasa de tributación C23, D72, E13, E62, H20, H30 Laffer Curve; tax income; optimal tax; tax incidence in markets; tax rate C23, D72, E13, E62, H20, H30
description	Este artículo estima la curva de Laffer mediante un análisis de estática comparativa y un ejercicio econométrico. A partir de una especificación microeconómica, primero analiza la distorsión que causaría establecer un impuesto indirecto y las implicaciones de bienestar si se maximizara el recaudo tributario. Luego, con datos del ingreso tributario real per cápita y de la tasa impositiva, estima un modelo econométrico para calcular la tasa tributaria óptima en Colombia. Los resultados muestran que los postulados de Laffer se cumplen con una tasa óptima de un 32%, y sugieren que el Gobierno tiene un margen de casi 12 puntos porcentuales.
publishDate	2022
dc.date.accessioned.none.fl_str_mv	2022-07-01 14:04:06 2022-09-09T21:19:27Z
dc.date.available.none.fl_str_mv	2022-07-01 14:04:06 2022-09-09T21:19:27Z
dc.date.issued.none.fl_str_mv	2022-07-01
dc.type.spa.fl_str_mv	Artículo de revista
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dc.type.local.eng.fl_str_mv	Journal article
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dc.identifier.doi.none.fl_str_mv	10.18601/01245996.v24n47.05
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dc.relation.bitstream.none.fl_str_mv	https://revistas.uexternado.edu.co/index.php/ecoins/article/download/7960/11826
dc.relation.citationedition.spa.fl_str_mv	Núm. 47 , Año 2022 : Julio-Diciembre
dc.relation.citationendpage.none.fl_str_mv	143
dc.relation.citationissue.spa.fl_str_mv	47
dc.relation.citationstartpage.none.fl_str_mv	117
dc.relation.citationvolume.spa.fl_str_mv	24
dc.relation.ispartofjournal.spa.fl_str_mv	Revista de Economía Institucional
dc.relation.references.spa.fl_str_mv	Bejarano, H. D. (2008). Verificación empírica de la curva de Laffer en la economía colombiana 1980-2005. Revista Facultad de Ciencias Económicas, 16(1), 151-164. Bejarano, H. D. (2014). Tributación en Colombia: La tasa óptima que maximiza el recaudo tributario. Revista de Estrategia Organizacional, 3, 133-142. Brill, A., y Hassett, K. (2007). Revenue-maximizing corporate income taxes: The Laffer Curve in OECD countries. American Enterprise Institute for Public Policy Research, working paper 137. Buchanan, J. y Lee, D. (1982). Politics, time, and the Laffer Curve. Journal of Political Economy, 90(4), 816-819. Canto, V., Douglas, J. y Laffer, A. (1979). An income expenditure version of the wedge model. Federal Reserve Bank of San Francisco, Proceedings, 2, 27-62. Chakraborty, L. (2015). Fiscal seigniorage “Laffer-curve effect” on Central Bank autonomy in India. National Institute of Public Finance and Policy New Delhi, 2015-2156. Dickey, D. A. y Fuller, W. A. (1979). Distribution of the estimators for autoregressive time series with a unit root. Journal of the American Statistical Association, 74(366), 427-431. Dickey, D.A. y Fuller, W.A. (1981). The likelihood ratio statistics for autoregressive time series with a unit root. Econometrica, 49(4), 1057-1072. Elliott, G., Rothenberg, T. y Stock, J. (1996). Efficient tests for an autoregressive unit root. Econometrica, 64(4), 813-836. Engle R. y Granger, C.W. (1987). Co-integration and error correction: Representation, estimation, and testing. Econometrica, 55(2), 251-276. Fullerton, D. (1980). On the possibility of an inverse relationship between tax rates and government revenues. NBER working paper series, 19(467). Granger, C.W. y Newbold, P. (1974). Spurious regressions in econometrics. Journal of Econometrics, 2(2), 111-120. Guedes de O., F. y Costa, L. (2015). The VAT Laffer Curve and the business cycle in the EU27: An empirical approach. Journal of Economic Issues, 20(2), 29-43. Hsing, Y. (1996). Estimating the Laffer Curve and policy implications. Journal of Socio-Economics, 25(3), 395-401. Kalmarzi, H. y Mousavi, M. (2014). An estimation of Laffer Curve in Iran: A non-linear approach. Iranian Journal of Economic Studies, 3(1), 43-59. Karas, M. (2012). Tax rate to maximize the revenue: Laffer curve for the Czech Republic. Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 60(4), 189-194. Laffer, A. (1978). An equilibrium rational macroeconomic framework. En N. Mirakami y R. Day (eds.), Economic Issues of the eighties. Baltimore, Johns Hopkins University Press. Laffer, A. y Seymur, J. (1979). The economics of the tax revolt: A reader. Nueva York: Harcourt Brace Javanovich. Laffer, A. (2004). The Laffer Curve: Past, present, and future. Heritage Foundation Backgrounder. No. 1765. Lindsey, L. (1986). Individual taxpayer response to tax cuts 1982-1984 with implications for the revenue maximizing tax rate. NBER working paper series, 19(33). Lozano, I., y Arias, F. (2018). Curvas Laffer de la tributación en Colombia. Borradores de Economía 1045. Lozano, I., y Arias, F. (2019). How do the tax burden and the fiscal space in Latin America look like? Evidence through Laffer Curves. Borradores de Economía 1117. Nutahara, K. (2015). Laffer curves in Japan. Journal of The Japanese and International Economies, 36, 56-72. Phillips, P. (1986). Understanding spuriors regressions in econometrics. Journal of Econometrics, 33(3)11-340. Phillips, P., y Hansen, B. E. (1990). Statistical inference in instrumental variables regression with I(1) processes. Review of Economic Studies, 57(1), 99-125. Phillips, P. y Ouliaris, S. (1990). Asymptotic properties of residual based tests for cointegration. Econometrica, 58(1), 165-193. Phillips, P. y Loretan, M. (1991). Estimating long-run economic equilibria. Review of Economic Studies, 58(3), 407-436. Saikkonen, P. (1991). Asymptotically efficient estimation of cointegration regressions. Econometric Theory, 7(1), 1-21. Sidrauski, M. (1967). Rational choice and patterns of growth in a monetary economy. The American Economic Review, 57(2), 534-544. Sidrauski, M. (1967). Inflation and economic growth. Journal of Political Economy, 75(6), 796-810. Stock, J. y Watson, M. (1989). Interpreting the evidence on moneyincome causality. Journal of Econometrics, 40(1), 161-181. Stock, J. y Watson, M. (1993). A simple estimator of cointegrating vectors in higher order integrated systems. Econometrica, 61(4), 783-820. Stuart, C. (1981). Swedish tax rates labor supply and tax revenues. Journal of Political Economy, 89(5), 1020-1038. Uhlig, H. (1995). A toolkit for analyzing nonlinear dynamic stochastic models easily. Discussion paper 1091, Minneapolis, MN: Federal Reserve Bank of Minneapolis. Walsh, C. (2010). Monetary theory and policy. Cambridge, Mass.: MIT Press.
dc.rights.spa.fl_str_mv	Juan Pablo Herrera Saavedra, Juan Camilo Villar Otalora, Jacobo Campo Robledo - 2022
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spelling	Herrera Saavedra, Juan Pabloa4fab310b3e6663538379f2c535a9cb0Villar Otalora, Juan Camiloceb49aa1-7046-4c03-9f57-0a99acb52c3dCampo Robledo, Jacobof7f24b32-ce84-455f-b1da-ad32a76199032022-07-01 14:04:062022-09-09T21:19:27Z2022-07-01 14:04:062022-09-09T21:19:27Z2022-07-01Este artículo estima la curva de Laffer mediante un análisis de estática comparativa y un ejercicio econométrico. A partir de una especificación microeconómica, primero analiza la distorsión que causaría establecer un impuesto indirecto y las implicaciones de bienestar si se maximizara el recaudo tributario. Luego, con datos del ingreso tributario real per cápita y de la tasa impositiva, estima un modelo econométrico para calcular la tasa tributaria óptima en Colombia. Los resultados muestran que los postulados de Laffer se cumplen con una tasa óptima de un 32%, y sugieren que el Gobierno tiene un margen de casi 12 puntos porcentuales.This paper estimates the Laffer curve through a comparative statical analysis and an econometric exercise. Starting from a microeconomic specification, it first analyzes the distortion caused by an indirect tax and the welfare implications of maximizing tax collection. Then, using data on real per capita tax revenue and the tax rate, an estimate of an econometric model to calculate the optimal tax rate in Colombia is made. The results show that Laffer's postulates are proven with an optimal rate of 32% and suggest that the government has a margin of almost 12 percentage points.application/pdf10.18601/01245996.v24n47.052346-24500124-5996https://bdigital.uexternado.edu.co/handle/001/12299https://doi.org/10.18601/01245996.v24n47.05spaUniversidad Externado de Colombiahttps://revistas.uexternado.edu.co/index.php/ecoins/article/download/7960/11826Núm. 47 , Año 2022 : Julio-Diciembre1434711724Revista de Economía InstitucionalBejarano, H. D. (2008). Verificación empírica de la curva de Laffer en la economía colombiana 1980-2005. Revista Facultad de Ciencias Económicas, 16(1), 151-164. Bejarano, H. D. (2014). Tributación en Colombia: La tasa óptima que maximiza el recaudo tributario. Revista de Estrategia Organizacional, 3, 133-142. Brill, A., y Hassett, K. (2007). Revenue-maximizing corporate income taxes: The Laffer Curve in OECD countries. American Enterprise Institute for Public Policy Research, working paper 137. Buchanan, J. y Lee, D. (1982). Politics, time, and the Laffer Curve. Journal of Political Economy, 90(4), 816-819. Canto, V., Douglas, J. y Laffer, A. (1979). An income expenditure version of the wedge model. Federal Reserve Bank of San Francisco, Proceedings, 2, 27-62. Chakraborty, L. (2015). Fiscal seigniorage “Laffer-curve effect” on Central Bank autonomy in India. National Institute of Public Finance and Policy New Delhi, 2015-2156. Dickey, D. A. y Fuller, W. A. (1979). Distribution of the estimators for autoregressive time series with a unit root. Journal of the American Statistical Association, 74(366), 427-431. Dickey, D.A. y Fuller, W.A. (1981). The likelihood ratio statistics for autoregressive time series with a unit root. Econometrica, 49(4), 1057-1072. Elliott, G., Rothenberg, T. y Stock, J. (1996). Efficient tests for an autoregressive unit root. Econometrica, 64(4), 813-836. Engle R. y Granger, C.W. (1987). Co-integration and error correction: Representation, estimation, and testing. Econometrica, 55(2), 251-276. Fullerton, D. (1980). On the possibility of an inverse relationship between tax rates and government revenues. NBER working paper series, 19(467). Granger, C.W. y Newbold, P. (1974). Spurious regressions in econometrics. Journal of Econometrics, 2(2), 111-120. Guedes de O., F. y Costa, L. (2015). The VAT Laffer Curve and the business cycle in the EU27: An empirical approach. Journal of Economic Issues, 20(2), 29-43. Hsing, Y. (1996). Estimating the Laffer Curve and policy implications. Journal of Socio-Economics, 25(3), 395-401. Kalmarzi, H. y Mousavi, M. (2014). An estimation of Laffer Curve in Iran: A non-linear approach. Iranian Journal of Economic Studies, 3(1), 43-59. Karas, M. (2012). Tax rate to maximize the revenue: Laffer curve for the Czech Republic. Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 60(4), 189-194. Laffer, A. (1978). An equilibrium rational macroeconomic framework. En N. Mirakami y R. Day (eds.), Economic Issues of the eighties. Baltimore, Johns Hopkins University Press. Laffer, A. y Seymur, J. (1979). The economics of the tax revolt: A reader. Nueva York: Harcourt Brace Javanovich. Laffer, A. (2004). The Laffer Curve: Past, present, and future. Heritage Foundation Backgrounder. No. 1765. Lindsey, L. (1986). Individual taxpayer response to tax cuts 1982-1984 with implications for the revenue maximizing tax rate. NBER working paper series, 19(33). Lozano, I., y Arias, F. (2018). Curvas Laffer de la tributación en Colombia. Borradores de Economía 1045. Lozano, I., y Arias, F. (2019). How do the tax burden and the fiscal space in Latin America look like? Evidence through Laffer Curves. Borradores de Economía 1117. Nutahara, K. (2015). Laffer curves in Japan. Journal of The Japanese and International Economies, 36, 56-72. Phillips, P. (1986). Understanding spuriors regressions in econometrics. Journal of Econometrics, 33(3)11-340. Phillips, P., y Hansen, B. E. (1990). Statistical inference in instrumental variables regression with I(1) processes. Review of Economic Studies, 57(1), 99-125. Phillips, P. y Ouliaris, S. (1990). Asymptotic properties of residual based tests for cointegration. Econometrica, 58(1), 165-193. Phillips, P. y Loretan, M. (1991). Estimating long-run economic equilibria. Review of Economic Studies, 58(3), 407-436. Saikkonen, P. (1991). Asymptotically efficient estimation of cointegration regressions. Econometric Theory, 7(1), 1-21. Sidrauski, M. (1967). Rational choice and patterns of growth in a monetary economy. The American Economic Review, 57(2), 534-544. Sidrauski, M. (1967). Inflation and economic growth. Journal of Political Economy, 75(6), 796-810. Stock, J. y Watson, M. (1989). Interpreting the evidence on moneyincome causality. Journal of Econometrics, 40(1), 161-181. Stock, J. y Watson, M. (1993). A simple estimator of cointegrating vectors in higher order integrated systems. Econometrica, 61(4), 783-820. Stuart, C. (1981). Swedish tax rates labor supply and tax revenues. Journal of Political Economy, 89(5), 1020-1038. Uhlig, H. (1995). A toolkit for analyzing nonlinear dynamic stochastic models easily. Discussion paper 1091, Minneapolis, MN: Federal Reserve Bank of Minneapolis. Walsh, C. (2010). Monetary theory and policy. Cambridge, Mass.: MIT Press.Juan Pablo Herrera Saavedra, Juan Camilo Villar Otalora, Jacobo Campo Robledo - 2022info:eu-repo/semantics/openAccesshttp://purl.org/coar/access_right/c_abf2Esta obra está bajo una licencia internacional Creative Commons Atribución-NoComercial-CompartirIgual 4.0.http://creativecommons.org/licenses/by-nc-sa/4.0https://revistas.uexternado.edu.co/index.php/ecoins/article/view/7960Laffer Curve; tax income; optimal tax; tax incidence in markets; tax rateC23, D72, E13, E62, H20, H30Curva de Laffer, ingreso fiscal, impuesto óptimo; incidencia fiscal en los mercados; tasa de tributaciónC23, D72, E13, E62, H20, H30Laffer Curve; tax income; optimal tax; tax incidence in markets; tax rateC23, D72, E13, E62, H20, H30Tributación en Colombia: Aproximación teórica y empírica de la curva de LafferTaxation in Colombia: Theoretical and empirical approximation of the Laffer CurveArtículo de revistahttp://purl.org/coar/resource_type/c_6501http://purl.org/coar/resource_type/c_6501http://purl.org/coar/resource_type/c_2df8fbb1http://purl.org/coar/version/c_970fb48d4fbd8a85Textinfo:eu-repo/semantics/articleJournal articlehttp://purl.org/redcol/resource_type/ARTREFinfo:eu-repo/semantics/publishedVersionPublicationOREORE.xmltext/xml2658https://bdigital.uexternado.edu.co/bitstreams/4d1fd284-802b-4233-89ac-61b835901f3f/download1e1ec7736af7f616948368ac156ae8ddMD51001/12299oai:bdigital.uexternado.edu.co:001/122992023-08-14 15:00:45.143http://creativecommons.org/licenses/by-nc-sa/4.0Juan Pablo Herrera Saavedra, Juan Camilo Villar Otalora, Jacobo Campo Robledo - 2022https://bdigital.uexternado.edu.coUniversidad Externado de Colombiametabiblioteca@metabiblioteca.org

Tributación en Colombia: Aproximación teórica y empírica de la curva de Laffer

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