Abstract

LOPEZ G., Mauricio; TORRES G., Edwin Esteban  and  MOLINA G., Carlos Andrés. The 1991 Constitution and its implications for tax and equity. An approach to the measurement of progressivity in Colombia. Perf. de Coyunt. Econ. [online]. 2011, n.17, pp. 51-71. ISSN 1657-4214.

This paper examines the progressivity of the tax policy after the 1991 Constitution. We found that most of the reforms tries to give a main role to indirect taxes. Subsequently, we developed the Progression per Participation Method to have an approximation of the progressive nature of direct and indirect taxes in this period. The conclusion reached is that indirect taxes are regressive while direct taxes are progressive; suggesting that, in general, tax policy after the 1991 Constitution has been away from the objectives of equity proposed by the Constitution.

Keywords : Taxes; fiscal policy; public finance; distribution.