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- W3124616371 abstract "En este documento se estima la elasticidad de la utilidad de las empresas con respecto a la tasa efectiva marginal de tributacion neta, en un contexto de frecuentes reformas tributarias. Esta medicion es relevante, dado el amplio margen de maniobra que tienen las firmas para responder ante cambios en los impuestos, y por la importancia del impuesto de renta corporativo sobre la actividad economica y el balance fiscal. El analisis se realiza para las reformas tributarias implementadas en Colombia, durante el periodo 2008-2014, utilizando Minimos Cuadrados en dos etapas y la Regresion por Cuantiles Edogena con Datos Panel. Los calculos de las tasas efectivas marginales de tributacion muestran que la carga tributaria que recae sobre las empresas es inferior a la tasa estatutaria definida por la ley, debido a las deducciones establecidas en el estatuto tributario. Por su parte, los resultados de las elasticidades senalan que las respuestas de las firmas dependen de la reforma evaluada y de las caracteristicas de las empresas. **** In this paper, we estimate the elasticity of profits before taxes with respect to the net-off marginal effective tax rate in a context of frequent tax reforms. This measurement is relevant, given the wide margin of maneuver that firms have to respond to changes in taxes, and the importance of corporate income taxes on economic activity and the fiscal balance. The analysis is carried out for the tax reforms implemented in Colombia, during the period 2008-2014, using Least Squares in two stages and Endogenous Quantile Regression for Panel Data. The marginal effective tax rates used in the estimations shows that the corporate tax burden of firms is lower than the statutory tax rate defined by law, due to tax deductions and tax exemptions established by Law. In turn, the results of the elasticities show that the firms' responses depend on the specific tax reform and on the companies' characteristics." @default.
- W3124616371 created "2021-02-01" @default.
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- W3124616371 date "2018-07-01" @default.
- W3124616371 modified "2023-09-27" @default.
- W3124616371 title "Elasticidad del ingreso corporativo gravable en Colombia" @default.
- W3124616371 hasPublicationYear "2018" @default.
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