Resumo

RODRIGUEZ-GUERRERO, David. Fiscal Policy, Poverty and Inequality: A Microsimulation Model for Colombia. Ens. Econ. [online]. 2019, vol.29, n.54, pp.53-88. ISSN 0121-117X.  https://doi.org/10.15446/ede.v29n54.76499.

This document presents a tax-benefit microsimulation model for Colombia which allows for an a priori study of the effects of policy changes on income distribution and fiscal revenue. Based on EUROMOD methodology and software, it enables comparative studies across countries using the same analytical framework. Two hypothetical reforms are proposed to illustrate the model's capabilities: the replacement of the benefits system for a basic income and the implementation of the income tax systems of Ecuador and Estonia in Colombia. The baseline scenario indicates that income inequality and poverty do not change significantly after government intervention. Likewise, the proposed simulations highlight revenue collection difficulties posed by a large tax-exempt bracket and the possible direction of future improvements of the benefits system.

JEL: H20; H22; I38; D63.

Palavras-chave : taxes; benefits; income; poverty and inequality.

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