<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>0120-3053</journal-id>
<journal-title><![CDATA[Apuntes del Cenes]]></journal-title>
<abbrev-journal-title><![CDATA[Apuntes del Cenes]]></abbrev-journal-title>
<issn>0120-3053</issn>
<publisher>
<publisher-name><![CDATA[Universidad Pedagógica y Tecnológica de Colombia (UPTC)]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0120-30532017000100015</article-id>
<article-id pub-id-type="doi">10.19053/01203053.v36.n63.2017.4425</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[El Consenso de Washington: algunas implicaciones para América Latina]]></article-title>
<article-title xml:lang="en"><![CDATA[The Washington Consensus: some Implications for Latin America]]></article-title>
<article-title xml:lang="pt"><![CDATA[O consenso de Washington: algumas implicações para América Latina]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Castañeda Rodríguez]]></surname>
<given-names><![CDATA[Víctor Mauricio]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Díaz-Bautista]]></surname>
<given-names><![CDATA[Ómar]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Jorge Tadeo Lozano Facultad de Ciencias Económicas y Administrativas ]]></institution>
<addr-line><![CDATA[Bogotá ]]></addr-line>
<country>Colombia</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad Jorge Tadeo Lozano Facultad de Ciencias Económicas y Administrativas ]]></institution>
<addr-line><![CDATA[Bogotá ]]></addr-line>
<country>Colombia</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>06</month>
<year>2017</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>06</month>
<year>2017</year>
</pub-date>
<volume>36</volume>
<numero>63</numero>
<fpage>15</fpage>
<lpage>41</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_arttext&amp;pid=S0120-30532017000100015&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_abstract&amp;pid=S0120-30532017000100015&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_pdf&amp;pid=S0120-30532017000100015&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen Tras la crisis de la deuda externa, diversos países de América Latina emprendieron amplias reformas económicas orquestadas por organismos multilaterales como el FMI, las cuales se alineaban con las pautas que hacían parte del Consenso de Washington. Sin embargo, tras más de 25 años de aplicación del citado Consenso, son contradictorios muchos de los resultados alcanzados en materia económica y social en la región, por lo que en este documento, además de revisar algunas falencias en su concepción, se consideran ciertas recomendaciones de ajuste, especialmente en el área tributaria. En general, se establece que la falta de coherencia interna del modelo y lo endeble de ciertas hipótesis en que se fundamentó, como la presunta ineficiencia del Estado, limitaron el cumplimiento de sus objetivos.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract Many countries in Latin America undertook sweeping economic reforms in response to the debt crisis, which were fostered by multilateral agencies such as the IMF and were aligned with the guidelines offered by the Washington Consensus. However, and after more than 25 years of application, many results achieved under the said consensus in economic and social matters are contradictory; therefore, this document reviews some shortcomings of its design and considers certain recommendations of adjustment, particularly in taxation. The paper states that the lack of internal consistency of the model and the weakness of certain assumptions on which it was based, such as the alleged inefficiency of State, limited the fulfillment of its objectives.]]></p></abstract>
<abstract abstract-type="short" xml:lang="pt"><p><![CDATA[Resumo Muitos países da América Latina empreenderam profundas reformas econômicas em resposta à crise da dívida, que foram sustentados por agências multilaterais como o FMI e foram alinhadas com as diretrizes oferecidas pelo Consenso de Washington. No entanto, e depois de mais de 25 anos de aplicação, muitos resultados alcançados no âmbito do referido consenso em questões económicas e sociais são contraditórias; portanto, este documento analisa algumas deficiências de seu projeto e considera certas recomendações de ajuste, especialmente na tributação. O documento afirma que a falta de coerência interna do modelo e a fraqueza de certos pressupostos em que se baseou, como a alegada ineficiência do Estado, limitou o cumprimento dos seus objectivos.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Consenso de Washington]]></kwd>
<kwd lng="es"><![CDATA[América Latina]]></kwd>
<kwd lng="es"><![CDATA[reformas económicas]]></kwd>
<kwd lng="es"><![CDATA[reformas tributarias]]></kwd>
<kwd lng="en"><![CDATA[Washington Consensus]]></kwd>
<kwd lng="en"><![CDATA[Latin America]]></kwd>
<kwd lng="en"><![CDATA[economic reforms]]></kwd>
<kwd lng="en"><![CDATA[tax reforms]]></kwd>
<kwd lng="pt"><![CDATA[Consenso de Washington]]></kwd>
<kwd lng="pt"><![CDATA[América Latina]]></kwd>
<kwd lng="pt"><![CDATA[reformas econômicas]]></kwd>
<kwd lng="pt"><![CDATA[Reformas fiscais]]></kwd>
</kwd-group>
</article-meta>
</front><back>
<ref-list>
<ref id="B1">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Bonet]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
<name>
<surname><![CDATA[Pérez]]></surname>
<given-names><![CDATA[G.]]></given-names>
</name>
<name>
<surname><![CDATA[Ayala]]></surname>
<given-names><![CDATA[J]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Contexto histórico y evolución del SGP en Colombia]]></article-title>
<source><![CDATA[Working paper de Economía Regional 205]]></source>
<year>2014</year>
<publisher-loc><![CDATA[Cartagena ]]></publisher-loc>
<publisher-name><![CDATA[Banco de la República]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B2">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Castañeda]]></surname>
<given-names><![CDATA[V.M]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Una revisión de los determinantes de la estructura y el recaudo tributario: el caso latinoamericano tras la crisis de la deuda externa]]></article-title>
<source><![CDATA[Cuadernos de Economía]]></source>
<year>2012</year>
<volume>31</volume>
<numero>58</numero>
<issue>58</issue>
<page-range>77-112</page-range></nlm-citation>
</ref>
<ref id="B3">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Castañeda]]></surname>
<given-names><![CDATA[V.M]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[La tributación en América Latina desde la crisis de la deuda y el papel del legislativo en Colombia]]></article-title>
<source><![CDATA[Revista de Economía Institucional]]></source>
<year>2013</year>
<volume>15</volume>
<numero>28</numero>
<issue>28</issue>
<page-range>257-80</page-range></nlm-citation>
</ref>
<ref id="B4">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Castañeda]]></surname>
<given-names><![CDATA[V.M]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Las crisis económicas y el escenario político en la introducción de reformas tributarias. La experiencia argentina (1980-2010) y una constatación para Latinoamérica.]]></article-title>
<source><![CDATA[Cuadernos de Economía]]></source>
<year>2016</year>
<volume>35</volume>
<numero>67</numero>
<issue>67</issue>
<page-range>173-206</page-range></nlm-citation>
</ref>
<ref id="B5">
<nlm-citation citation-type="journal">
<collab>CEPAL</collab>
<article-title xml:lang=""><![CDATA[Panorama fiscal de América Latina y el Caribe]]></article-title>
<source><![CDATA[Reformas tributarias y renovación del pacto fiscal]]></source>
<year>2013</year>
<publisher-loc><![CDATA[Santiago de Chile ]]></publisher-loc>
<publisher-name><![CDATA[CEPAL]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B6">
<nlm-citation citation-type="book">
<collab>Contraloría General de la República</collab>
<source><![CDATA[Evaluación de los acuerdos de Colombia - FMI 1999, 2003]]></source>
<year>2003</year>
<publisher-loc><![CDATA[Bogotá ]]></publisher-loc>
<publisher-name><![CDATA[CGR]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B7">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Corbacho]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Fretes]]></surname>
<given-names><![CDATA[V.]]></given-names>
</name>
<name>
<surname><![CDATA[Lora]]></surname>
<given-names><![CDATA[E]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Recaudar no basta]]></article-title>
<source><![CDATA[Los impuestos como instrumento de desarrollo]]></source>
<year>2012</year>
<publisher-loc><![CDATA[Washington ]]></publisher-loc>
<publisher-name><![CDATA[BID]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B8">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Gamarra]]></surname>
<given-names><![CDATA[J]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Pobreza, corrupción y participación política: una revisión para el caso colombiano]]></article-title>
<source><![CDATA[Working paper de Economía Regional 70]]></source>
<year>2006</year>
<publisher-loc><![CDATA[Cartagena ]]></publisher-loc>
<publisher-name><![CDATA[Banco de la República]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B9">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Giraldo]]></surname>
<given-names><![CDATA[C]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Finanzas públicas en América Latina]]></article-title>
<source><![CDATA[la economía política]]></source>
<year>2009</year>
<publisher-loc><![CDATA[Bogotá ]]></publisher-loc>
<publisher-name><![CDATA[Ediciones Desde Abajo]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B10">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Hayek]]></surname>
<given-names><![CDATA[F]]></given-names>
</name>
</person-group>
<source><![CDATA[Camino de servidumbre]]></source>
<year>2004</year>
<publisher-loc><![CDATA[Madrid ]]></publisher-loc>
<publisher-name><![CDATA[Alianza]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B11">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Jiménez]]></surname>
<given-names><![CDATA[J.P.]]></given-names>
</name>
</person-group>
<source><![CDATA[Desigualdad, concentración del ingreso y tributación sobre las altas rentas en América Latina]]></source>
<year>2015</year>
<publisher-loc><![CDATA[Santiago de Chile ]]></publisher-loc>
<publisher-name><![CDATA[CEPAL]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B12">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[López-Calva]]></surname>
<given-names><![CDATA[L.]]></given-names>
</name>
<name>
<surname><![CDATA[Lustig]]></surname>
<given-names><![CDATA[N]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Explaining the Decline in Inequality in Latin America: Technological Change, Educational Upgrading and Democracy]]></article-title>
<person-group person-group-type="editor">
<name>
<surname><![CDATA[López-Calva]]></surname>
<given-names><![CDATA[L]]></given-names>
</name>
<name>
<surname><![CDATA[Lustig]]></surname>
<given-names><![CDATA[N]]></given-names>
</name>
</person-group>
<source><![CDATA[Declining Inequality in Latin America: a Decade of Progress?]]></source>
<year>2010</year>
<publisher-loc><![CDATA[USA ]]></publisher-loc>
<publisher-name><![CDATA[Brookings Institution Press/Programa de las Naciones Unidas para el Desarrollo (PNUD)]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B13">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Pecho]]></surname>
<given-names><![CDATA[M]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Gastos tributarios en América Latina: 2008-2012]]></article-title>
<source><![CDATA[Working paper 2-2014]]></source>
<year>2014</year>
<publisher-loc><![CDATA[Ciudad de Panamá ]]></publisher-loc>
<publisher-name><![CDATA[CIAT]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B14">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Rodrik]]></surname>
<given-names><![CDATA[D]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Understanding Economic Policy Reform]]></article-title>
<source><![CDATA[Journal of Economic Literature]]></source>
<year>1996</year>
<volume>34</volume>
<page-range>9-41</page-range></nlm-citation>
</ref>
<ref id="B15">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Sen]]></surname>
<given-names><![CDATA[A]]></given-names>
</name>
</person-group>
<source><![CDATA[Desarrollo y libertad]]></source>
<year>2000</year>
<publisher-loc><![CDATA[México D.F. ]]></publisher-loc>
<publisher-name><![CDATA[Planeta Mexicana]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B16">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Steiner]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
<name>
<surname><![CDATA[Cañas]]></surname>
<given-names><![CDATA[A]]></given-names>
</name>
</person-group>
<source><![CDATA[Tributación y equidad en Colombia]]></source>
<year>2013</year>
<publisher-loc><![CDATA[Bogotá ]]></publisher-loc>
<publisher-name><![CDATA[DNP]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B17">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Uribe]]></surname>
<given-names><![CDATA[F]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Desarrollo regional en el nuevo entorno de políticas públicas: un nuevo rol para el Estado latinoamericano]]></article-title>
<source><![CDATA[Cuadernos de Economía]]></source>
<year>1992</year>
<volume>12</volume>
<numero>17</numero>
<issue>17</issue>
<page-range>7-44</page-range></nlm-citation>
</ref>
<ref id="B18">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Williamson]]></surname>
<given-names><![CDATA[J]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[What Washington Means by Policy Reform]]></article-title>
<source><![CDATA[Latin American Adjustment: How Much Has Happened?]]></source>
<year>1990</year>
<publisher-loc><![CDATA[Washington ]]></publisher-loc>
<publisher-name><![CDATA[Institute of International Economics]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B19">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Williamson]]></surname>
<given-names><![CDATA[J]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[A Short History of the Washington Consensus]]></article-title>
<source><![CDATA[Lecture: From the Washington Consensus Towards a New Global Governance]]></source>
<year>2004</year>
<publisher-loc><![CDATA[Barcelona ]]></publisher-loc>
</nlm-citation>
</ref>
</ref-list>
</back>
</article>
