Impuestos al capital y al trabajo en Colombia: un análisis mediante equilibrio general computable Effect of Taxes on Capital and Labor in Colombia: A Computable General Equilibrium Analysis

• Main Author: Jesús Botero Garcia
• Format: Article
• Language: English
• Published: Universidad EAFIT 2011-10-01
• Series: Ecos de Economía
• Subjects: Equilibrio general computable; incentivos a la inversión; impuestos al trabajo
• Online Access: http://publicaciones.eafit.edu.co/index.php/ecos-economia/article/view/448

<p>Mediante un modelo de equilibrio general computable, calibrado para Colombia, se analiza el impacto de diversas políticas económicas, que afectan el precio relativo de los factores productivos. Se concluye que los estímulos a la inversión, que pueden interpretarse como acciones que disminuyen el precio del capital, propician sin embargo la acumulación de capital, y por esa vía, incrementan la productividad del trabajo, generando efectos positivos netos sobre el empleo. La eliminación de los aportes parafiscales, por su parte, genera una reducción en el costo del trabajo, pero su efecto global sobre el empleo es compensado parcialmente por las acciones fiscales tendientes a generar rentas alternativas que permitan mantener los beneficios asociados a esos aportes. Se sugiere que el esquema ideal sería aquel que establece estímulos a la inversión, focalizados hacia sectores intensivos en empleo, al tiempo que crea redes de protección social adecuadas, para enfrentar los problemas asociados a la pobreza.</p> <p> </p> <p><strong>Abstract</strong></p> <p>Using a computable general equilibrium model, calibrated for Colombia, it is analyze the impact of various economic policies, which affect the relative price of production factors. The results concluded that the incentives for investment, which can be interpreted as actions that decrease the cost of capital, however lead to the accumulation of capital, and thereby increase the productivity of labour, generating net positive effects on employment. The Elimination of the payroll taxes, for its part, generates a reduction in the cost of labour, but their overall effect on employment is partially offset by the tax measures designed to generate alternative income to keep the benefits associated with these contributions. Finally the suggestion is that the ideal scheme would be one that provides incentives for investment, focused towards employment-intensive sectors, at the time that creates networks of social protection appropriate to deal with the problems associated with poverty.</p><br>Using a computable general equilibrium model, calibrated for Colombia, it is analyze theimpact of various economic policies, which affect the relative price of production factors.The results concluded that the incentives for investment, which can be interpreted asactions that decrease the cost of capital, however lead to the accumulation of capital,and thereby increase the productivity of labour, generating net positive effects onemployment. The Elimination of the payroll taxes, for its part, generates a reduction inthe cost of labour, but their overall effect on employment is partially offset by the taxmeasures designed to generate alternative income to keep the benefits associated withthese contributions. Finally the suggestion is that the ideal scheme would be one thatprovides incentives for investment, focused towards employment-intensive sectors, atthe time that creates networks of social protection appropriate to deal with the problemsassociated with poverty.