Abstract

GARCIA MOLINA, Mario  and  PARRA VERA, Yesid. ¿HAN AUMENTADO EL RECAUDO LAS REFORMAS TRIBUTARIAS EN BOGOTÁ?. Cuad. Econ. [online]. 2002, vol.21, n.37, pp.181-203. ISSN 0121-4772.

The efficacy of tax reforms at the distrital level is estimated for the period 1960-2000 by means of three ARIMA models with an intervention variable (ARIMAX models) on the revenue/gdp ratio, real revenue and per capita real revenue. Only those reforms changing tax bases and/or tariffs, or aiming at increasing the revenue or reducing evasion are considered. The models show that several of the reforms considered were successful. Given that the three series used to measure revenue have a unit root, the effect of successful reforms is permanent.

Keywords : tax reforms; revenue; tax; Bogotá.

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