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| dc.creator | Rodriguez Guerrero, David Arturo | |
| dc.date | 2019-01-01 | |
| dc.date.accessioned | 2022-03-23T15:10:28Z | |
| dc.date.available | 2022-03-23T15:10:28Z | |
| dc.identifier | https://revistas.unal.edu.co/index.php/ede/article/view/76499 | |
| dc.identifier | 10.15446/ede.v29n54.76499 | |
| dc.identifier.uri | http://biblioteca-repositorio.clacso.edu.ar/handle/CLACSO/109731 | |
| dc.description | This document presents a tax-benefit microsimulation model for Colombia which allows for an a priori study of the effects of policy changes on income distribution and fiscal revenue. Based on EUROMOD methodology and software, it enables comparative studies across countries using the same analytical framework. Two hypothetical reforms are proposed to illustrate the model’s capabilities: the replacement of the benefits system for a basic income and the implementation of the income tax systems of Ecuador and Estonia in Colombia. The baseline scenario indicates that income inequality and poverty do not change significantly after government intervention. Likewise, the proposed simulations highlight revenue collection difficulties posed by a large tax-exempt bracket and the possible direction of future improvements of the benefits system. | en-US |
| dc.description | Este documento presenta un modelo de microsimulación de impuestos y transferencias para Colombia el cual permite estudiar a priori los efectos sobre la distribución del ingreso y el recaudo fiscal de cambios de política. Al basarse en EUROMOD1 se posibilitan estudios comparativos con países desarrollados y en desarrollo que se han implementado bajo el mismo marco analítico. El alcance del modelo tiene un especial énfasis, el cual se ilustra con dos reformas hipotéticas: el reemplazo del sistema de transferencias monetarias del país por un ingreso básico y la implementación del sistema de impuesto a la renta de Ecuador y de Estonia en Colombia. Para el escenario base se encuentra que tanto la desigualdad como la pobreza no se ven alteradas Las capacidades del modelo se ilustran con dos reformas hipotéticas: el reemplazo del sistema de transferencias monetarias del país por un ingreso básico y la implementación del sistema de impuesto a la renta de Ecuador y de Estonia en Colombia. Para el escenario base se encuentra que tanto la desigualdad como la pobreza no se ven alteradas significativamente después de la intervención del Estado. Así mismo, las simulaciones resaltan las dificultades de recaudo con un sistema tributario con un elevado tramo exento al igual que la dirección de futuras mejoras en el sistema de transferencias monetarias. | es-ES |
| dc.format | application/pdf | |
| dc.format | application/xml | |
| dc.language | spa | |
| dc.publisher | Universidad Nacional de Colombia - Sede Medellín - Facultad de Ciencias Humanas y Económicas - Departamento de Economía | es-ES |
| dc.relation | https://revistas.unal.edu.co/index.php/ede/article/view/76499/71997 | |
| dc.relation | https://revistas.unal.edu.co/index.php/ede/article/view/76499/72455 | |
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| dc.rights | Derechos de autor 2019 Ensayos de Economía | es-ES |
| dc.rights | https://creativecommons.org/licenses/by-nc-nd/4.0 | es-ES |
| dc.source | Ensayos de Economía; Vol. 29 No. 54 (2019); 53-88 | en-US |
| dc.source | Ensayos de Economía; Vol. 29 Núm. 54 (2019); 53-88 | es-ES |
| dc.source | Ensayos de Economía; Vol. 29 No. 54 (2019); 53-88 | fr-CA |
| dc.source | 2619-6573 | |
| dc.source | 0121-117X | |
| dc.subject | taxes | en-US |
| dc.subject | benefits | en-US |
| dc.subject | income | en-US |
| dc.subject | poverty and inequality. | en-US |
| dc.subject | impuestos | es-ES |
| dc.subject | subsidios | es-ES |
| dc.subject | ingresos | es-ES |
| dc.subject | pobreza y desigualdad. | es-ES |
| dc.title | Fiscal Policy, Poverty and Inequality: A Microsimulation Model for Colombia | en-US |
| dc.title | Política fiscal, pobreza y desigualdad: un modelo de microsimulación para Colombia | es-ES |
| dc.type | info:eu-repo/semantics/article | |
| dc.type | info:eu-repo/semantics/publishedVersion |
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