Published
2011-12-21

Política tributaria y sus efectos sobre la distribución del ingreso en Colombia durante el siglo XX

Tax policy and its effects on income distribution in Colombia during the twentieth century

DOI: https://doi.org/10.15332/s2248-4914.2011.0019.03
Álvaro Díaz
Santo Tomas University.
Henry Laverde
National University of La Plata
John Jairo Gómez
Santo Tomas University
PDF (Spanish)

Abstract (en)

This paper seeks evidence on the presence of partisan or opportunistic political cycles with regard to the management of tax policy in Colombia and the effect on income distribution. In order to do this an econometric model is used taking into account variables such as total tax revenue, direct and indirect, the real GDP cycle and inflation, by means of annual data for the period 1905- 2006. We also used dummy variables to represent the presidential periods, by political party and periods close to elections. These variables also represent election periods to Congress. Once the political cycles are studied, we analyze the impact this has on the distribution of income for the period from 1976 to 2006. The results show an opportunistic management with regard to tax policy, but changes in income distribution are due more to a partisan court management
Keywords (en): Tax policy, state and local taxation, political cycles.

Abstract (es)

El presente documento busca evidencias sobre la presencia de ciclos políticos partidistas u oportunistas con respecto al manejo de la política tributaria en Colombia y el efecto sobre la distribución del ingreso. Con base en un modelo econométrico se utilizan datos anuales para el período comprendido entre 1905 - 2006, sobre variables como los ingresos tributarios totales, directos e indirectos, el ciclo del PIB real y de la inflación. También se emplean variables dummy (dicótomas) para representar los períodos presidenciales, por partido político y para períodos cercanos a procesos electorales. Dichas variables también representan períodos electorales para Congreso de la República. Una vez estudiados los ciclos políticos, se analiza el impacto que esto genera sobre la distribución del ingreso para el período comprendido entre 1976-2006. Los resultados de las estimaciones muestran un manejo oportunista con respecto a la política tributaria, pero los cambios en la distribución del ingreso obedecen más a un manejo de corte partidista.
Keywords (es): Política fiscal, tributación estatal y local, ciclos políticos. Clasificación JEL, E62, H71, E32
Álvaro Díaz, Santo Tomas University.

Mgister in economics. Researcher-Professor of the faculty of economics Santo Tomas University. E-mail: alvarodiaz@ usantotomas.edu.co

Henry Laverde, National University of La Plata

Magister in economics. 

Magíster en Economía. Candidate for Doctorate in Economics from the National University of La Plata (Argentina). E-mail: hlaverde@ gmail.com

John Jairo Gómez, Santo Tomas University

Magister in economics. Researcher-Professor of the Faculty of Economics of Santo Tomas University. E-mail: johgome@ gmail.com

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How to Cite

Díaz, Álvaro, Laverde, H., & Gómez, J. J. (2011). Tax policy and its effects on income distribution in Colombia during the twentieth century. Revista CIFE: Lecturas De Economía Social, 13(19), 51. https://doi.org/10.15332/s2248-4914.2011.0019.03

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