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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Detalles Bibliográficos
Autor principal:	Flórez Bolaños, Jaime
Formato:	Online
Lenguaje:	spa
Publicado:	Universidad Pedagógica y Tecnológica de Colombia 2020
Materias:	direct taxes; indirect taxes; input-output analysis; Value chains; economic development; impuestos directos; impuestos indirectos; análisis insumo-producto; cadenas de valor; desarrollo económico;
Acceso en línea:	https://revistas.uptc.edu.co/index.php/cenes/article/view/10491

Descripción
Sumario:	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.