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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| Format: | Online |
| Language: | spa |
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Universidad Pedagógica y Tecnológica de Colombia
2020
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| Online Access: | https://revistas.uptc.edu.co/index.php/cenes/article/view/10491 |
| _version_ | 1801705962977886208 |
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| author | Flórez Bolaños, Jaime |
| author_facet | Flórez Bolaños, Jaime |
| author_sort | Flórez Bolaños, Jaime |
| collection | OJS |
| description | 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. |
| format | Online |
| id | oai:oai.revistas.uptc.edu.co:article-10491 |
| institution | Revista Apuntes del Cenes |
| language | spa |
| publishDate | 2020 |
| publisher | Universidad Pedagógica y Tecnológica de Colombia |
| record_format | ojs |
| spelling | oai:oai.revistas.uptc.edu.co:article-104912022-06-17T21:35:37Z Tax Effects on sectors of the Colombian Economy Los efectos tributarios en los sectores de la economía colombiana Flórez Bolaños, Jaime direct taxes; indirect taxes; input-output analysis; Value chains; economic development; impuestos directos; impuestos indirectos; análisis insumo-producto; cadenas de valor; desarrollo económico; 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. El objetivo del presente trabajo es identificar el efecto de los impuestos (directos e indirectos) sobre los sectores de la economía de Colombia. Para esto se siguió la línea de trabajo de Dietzenbacher & Romero (2007), la cual permite rastrear los efectos de un sector sobre otros a partir del cálculo de la longitud media de propagación (Average Propagation Length [APL]) la cual utiliza como insumo de la matriz insumo-producto (MIP-simétrica, producto a producto, precios básicos, año 2010). La conclusión principal es que hay una alta asimetría de la transmisión del efecto tributario entre los sectores. Universidad Pedagógica y Tecnológica de Colombia 2020-08-10 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer reviewed Article "Tax effects and its propagation over the Colombia economics sectors" "Efectos tributarios y su propagación sobre los sectores económicos de Colombia" application/pdf text/xml https://revistas.uptc.edu.co/index.php/cenes/article/view/10491 10.19053/01203053.v39.n70.2020.10491 Apuntes del Cenes; Vol. 39 No. 70 (2020); 141-166 Apuntes del Cenes; Vol. 39 Núm. 70 (2020); 141-166 2256-5779 0120-3053 spa https://revistas.uptc.edu.co/index.php/cenes/article/view/10491/9837 https://revistas.uptc.edu.co/index.php/cenes/article/view/10491/11554 Copyright (c) 2020 Jaime Flórez Bolaños http://creativecommons.org/licenses/by-nc-sa/4.0 |
| spellingShingle | direct taxes; indirect taxes; input-output analysis; Value chains; economic development; impuestos directos; impuestos indirectos; análisis insumo-producto; cadenas de valor; desarrollo económico; Flórez Bolaños, Jaime Tax Effects on sectors of the Colombian Economy |
| title | Tax Effects on sectors of the Colombian Economy |
| title_alt | Los efectos tributarios en los sectores de la economía colombiana |
| title_full | Tax Effects on sectors of the Colombian Economy |
| title_fullStr | Tax Effects on sectors of the Colombian Economy |
| title_full_unstemmed | Tax Effects on sectors of the Colombian Economy |
| title_short | Tax Effects on sectors of the Colombian Economy |
| title_sort | tax effects on sectors of the colombian economy |
| topic | direct taxes; indirect taxes; input-output analysis; Value chains; economic development; impuestos directos; impuestos indirectos; análisis insumo-producto; cadenas de valor; desarrollo económico; |
| topic_facet | direct taxes; indirect taxes; input-output analysis; Value chains; economic development; impuestos directos; impuestos indirectos; análisis insumo-producto; cadenas de valor; desarrollo económico; |
| url | https://revistas.uptc.edu.co/index.php/cenes/article/view/10491 |
| work_keys_str_mv | AT florezbolanosjaime taxeffectsonsectorsofthecolombianeconomy AT florezbolanosjaime losefectostributariosenlossectoresdelaeconomiacolombiana |
