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Revista Latinoamericana de Desarrollo Económico
versión impresa ISSN 2074-4706versión On-line ISSN 2309-9038
Resumen
ESCORCIA HERRERA, Álvaro y VARGAS ARIAS, Cristopher. The Value Added Tax in Colombia. Considerations on its distributive impact and proposals for reform. rlde [online]. 2023, n.39, pp.9-33. Epub 30-Mayo-2023. ISSN 2074-4706. https://doi.org/10.35319/lajed.202239277.
Abstract
This paper analyzes the distributive incidence of VAT in Colombia using the 2016/17 National Household Budget Survey (ENPH), and successively evaluates the distributive effects of five reforms that combine a uniform rate VAT with transfer schemes to the poorest households. The results show that VAT is regressive by income, but practically proportional by consumption. The fact that the distribution of tax expenditure tends to be neutral raises questions about the redistributive power of the differentiation of rates of the current scheme. Five reforms were proposed which were contrasted with the current scheme “without refunds” ofVAT; all were beneficial. Compared to a scenario “with returns” only three of them were advantageous.
Clasificación/Classification JEL:
H11, H22
Palabras clave : Value added tax; Distributive Impact; National Household Budget Survey 2016-2017.
