Resumen

MAHECHA, Javier Ávila  y  LEON HERNANDEZ, Ivonne Rocío. Distortion of Business Taxation in Colombia: an Analysis of Marginal Effective Tax Rates. Ens. polit. econ. [online]. 2008, vol.26, n.57, pp.12-71. ISSN 0120-4483.

This document evaluates the incidence of the Colombian tax legislation on investment, using marginal effective tax rate by economic sector. The analysis incorporates, besides the income tax, other taxes that affect companies’ profits and includes the main changes introduced by the Law 1111 of 2006. The average marginal effective tax rate calculated for Colombia is 31%. The commercial sector has the highest marginal rate (more than 50%) whereas the publishing industries and the nonprofit activities have the lowest rates (less than 20%).

Palabras clave : Taxation; marginal effective tax rate; incidence.

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