Abstract

FLOREZ-BOLANOS, Jaime. Tax Effects on Sectors of the Colombian Economy. Apuntes del Cenes [online]. 2020, vol.39, n.70, pp.141-166.  Epub Mar 11, 2021. ISSN 0120-3053.  https://doi.org/10.19053/01203053.v39.n70.2020.10491.

The aim of this article is to identify taxes effect (direct and indirect) on sectors of Colombia's economy. For this, it followed the line of work of Dietzenbacher & Romero (2007) which allows tracing the effects of one sector on another from calculation of the average propagation length (APL) which uses as input from the Input-Product Matrix (MIP-symmetric, product to product, basic prices, 2010). The main conclusion is a high asymmetry in the transmission of the tax effect among sectors.

Keywords : direct taxes; indirect taxes; input-output analysis; linkages; average propagation length.

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