%0 Journal Article
%T Impuestos al capital y al trabajo en Colombia: un an芍lisis mediante equilibrio general computable Effect of Taxes on Capital and Labor in Colombia: A Computable General Equilibrium Analysis
%A Jes迆s Botero Garcia
%J Ecos de Econom赤a
%D 2011
%I Universidad EAFIT
%X Mediante un modelo de equilibrio general computable, calibrado para Colombia, se analiza el impacto de diversas pol赤ticas econ車micas, que afectan el precio relativo de los factores productivos. Se concluye que los est赤mulos a la inversi車n, que pueden interpretarse como acciones que disminuyen el precio del capital, propician sin embargo la acumulaci車n de capital, y por esa v赤a, incrementan la productividad del trabajo, generando efectos positivos netos sobre el empleo. La eliminaci車n de los aportes parafiscales, por su parte, genera una reducci車n 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 ser赤a aquel que establece est赤mulos a la inversi車n, focalizados hacia sectores intensivos en empleo, al tiempo que crea redes de protecci車n social adecuadas, para enfrentar los problemas asociados a la pobreza.   Abstract 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. 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
%K Equilibrio general computable
%K incentivos a la inversi車n
%K impuestos al trabajo
%U http://publicaciones.eafit.edu.co/index.php/ecos-economia/article/view/448