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...

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Détails bibliographiques
Auteur principal:	Flórez Bolaños, Jaime
Format:	Online
Langue:	spa
Publié:	Universidad Pedagógica y Tecnológica de Colombia 2020
Sujets:	direct taxes; indirect taxes; input-output analysis; Value chains; economic development; impuestos directos; impuestos indirectos; análisis insumo-producto; cadenas de valor; desarrollo económico;
Accès en ligne:	https://revistas.uptc.edu.co/index.php/cenes/article/view/10491

Description
Résumé:	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.