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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Detalhes bibliográficos
Autor principal:	Flórez Bolaños, Jaime
Formato:	Online
Idioma:	spa
Publicado em:	Universidad Pedagógica y Tecnológica de Colombia 2020
Assuntos:	direct taxes; indirect taxes; input-output analysis; Value chains; economic development; impuestos directos; impuestos indirectos; análisis insumo-producto; cadenas de valor; desarrollo económico;
Acesso em linha:	https://revistas.uptc.edu.co/index.php/cenes/article/view/10491

Descrição
Resumo:	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.