Impuestos al capital y al trabajo en Colombia: un análisis mediante equilibrio general computable

Publicado en

  • Revista Ecos de Economía


  • Using a computable general equilibrium model, calibrated for Colombia, it is analyze the impact of various economic policies, which affect the relative price of production factors. The results concluded that the incentives for investment, which can be interpreted as actions that decrease the cost of capital, however lead to the accumulation of capital, and thereby increase the productivity of labour, generating net positive effects on employment. The Elimination of the payroll taxes, for its part, generates a reduction in the cost of labour, but their overall effect on employment is partially offset by the tax measures designed to generate alternative income to keep the benefits associated with these contributions. Finally the suggestion is that the ideal scheme would be one that provides incentives for investment, focused towards employment-intensive sectors, at the time that creates networks of social protection appropriate to deal with the problems associated

fecha de publicación

  • 2011

Líneas de investigación

  • Equilibrio general computable
  • Impuestos al trabajo
  • Incentivos a la inversión