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1. &Iquest;HAN AUMENTADO EL RECAUDO LAS REFORMAS TRIBUTARIAS EN COLOMBIA?

Author

Molina, Mario García and Gómez, Ana Paola

Subjects
*TAXATION, *TAX planning, *INTERNAL revenue, *GROSS domestic product, *ECONOMIC indicators, *GROSS national product
Abstract

The efficacy of tax reforms is estimated for the period 1973-2000 using three ARIMAX models for the real revenue and the revenue/GDP ratio. The analysis, including only those reforms changing tax bases and/or tariffs, or that aim to increase revenue or reduce evasion, shows that only two out of the fifteen reforms considered managed to have an impact upon revenue, those of 1974 and 1990, whose effect is permanent. [ABSTRACT FROM AUTHOR]

Published
2005

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