<?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>0121-4772</journal-id>
<journal-title><![CDATA[Cuadernos de Economía]]></journal-title>
<abbrev-journal-title><![CDATA[Cuad. Econ.]]></abbrev-journal-title>
<issn>0121-4772</issn>
<publisher>
<publisher-name><![CDATA[Universidad Nacional de Colombia]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0121-47722017000300099</article-id>
<article-id pub-id-type="doi">10.15446/cuad.econ.v36n72.65877</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[La carga tributaria sobre los ingresos laborales y de capital en Colombia: el caso del impuesto sobre la renta y el IVA]]></article-title>
<article-title xml:lang="en"><![CDATA[The tax burden on labor and capital income in Colombia: The case of the income tax and the VAT]]></article-title>
<article-title xml:lang="fr"><![CDATA[La charge fiscale sur les revenus professionnels et du capital en Colombie : le cas de l&#8217;impôt sur le revenu et l&#8217;IVA]]></article-title>
<article-title xml:lang="pt"><![CDATA[A carga tributária sobre a receita de trabalho e de capital na Colômbia: o caso do imposto de renda e IVA.]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Rodríguez]]></surname>
<given-names><![CDATA[Jorge Armando]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Ávila Mahecha]]></surname>
<given-names><![CDATA[Javier]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Nacional de Colombia Facultad de Ciencias Económicas ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Colombia</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Dirección de Impuestos y Aduanas Nacionales (DIAN)  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Colombia</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2017</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2017</year>
</pub-date>
<volume>36</volume>
<numero>spe72</numero>
<fpage>99</fpage>
<lpage>138</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_arttext&amp;pid=S0121-47722017000300099&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_abstract&amp;pid=S0121-47722017000300099&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_pdf&amp;pid=S0121-47722017000300099&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen. Este artículo estima la carga tributaria nacional sobre los trabajadores y los propietarios de capital en Colombia durante el periodo 2000-2014, con base en un enfoque de tarifas impositivas efectivas. Para el agregado del impuesto de renta y el impuesto sobre el valor agregado (IVA), los resultados indican que durante casi todo el periodo los ingresos laborales soportaron una tarifa efectiva superior a la que recayó sobre los ingresos de capital, aunque la brecha ha tendido a cerrarse. JEL: D33, E01, E62, H2, H22, K34.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract This paper estimates the national tax burden on workers and owners of capital in Colombia during the period 2000-2014 by using an effective tax rates approach. For the aggregate of the income tax and the value added tax (VAT), the results indicate that, for most of the period, labor income had a higher effective rate than capital income, although the gap has tended to close. JEL: D33, E01, E62, H2, H22, K34.]]></p></abstract>
<abstract abstract-type="short" xml:lang="fr"><p><![CDATA[Résumé Cet article évalue la charge fiscale nationale sur les travailleurs et les propriétaires de capital en Colombie pour la période 2000-2014, sur la base d&#8217;une approche des tarifs imposables effectifs. Pour la valeur ajoutée de l&#8217;impôt sur le revenu et l&#8217;impôt sur la valeur ajoutée (IVA), les résultats montrent que durant presque toute cette période les revenus professionnels ont soutenu un tarif effectif supérieur à celui qui est retombé sue les revenus du capital, bien que le fossé ait tendu à se combler. JEL: D33, E01, E62, H2, H22, K34.]]></p></abstract>
<abstract abstract-type="short" xml:lang="pt"><p><![CDATA[Resumo Esse artigo estima o ônus tributário nacional sobre os trabalhadores e os proprietários de capital na Colômbia durante o período 2000-2014, com base no enfoque de tarifas impositivas efetivas. Levando em conta o adicionado ao imposto de renda e ao imposto sobre o valor agregado (IVA), os resultados indicam que durante quase todo o período as receitas trabalhistas suportaram uma taxa efetiva superior à que veio para as receitas de capital, mesmo que a fenda tenha tendência a fechar-se. JEL: D33, E01, E62, H2, H22, K34.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[tributación nacional]]></kwd>
<kwd lng="es"><![CDATA[ingresos factoriales]]></kwd>
<kwd lng="es"><![CDATA[impuesto sobre la renta]]></kwd>
<kwd lng="es"><![CDATA[IVA]]></kwd>
<kwd lng="es"><![CDATA[incidencia impositiva]]></kwd>
<kwd lng="es"><![CDATA[tarifas efectivas]]></kwd>
<kwd lng="es"><![CDATA[cuentas nacionales]]></kwd>
<kwd lng="en"><![CDATA[National taxation]]></kwd>
<kwd lng="en"><![CDATA[factor income]]></kwd>
<kwd lng="en"><![CDATA[income tax]]></kwd>
<kwd lng="en"><![CDATA[VAT]]></kwd>
<kwd lng="en"><![CDATA[tax incidence]]></kwd>
<kwd lng="en"><![CDATA[effective tax rates]]></kwd>
<kwd lng="en"><![CDATA[national accounts]]></kwd>
<kwd lng="fr"><![CDATA[fiscalité nationale]]></kwd>
<kwd lng="fr"><![CDATA[revenus factoriels]]></kwd>
<kwd lng="fr"><![CDATA[impôt sur le revenu]]></kwd>
<kwd lng="fr"><![CDATA[IVA]]></kwd>
<kwd lng="fr"><![CDATA[incidence impositive]]></kwd>
<kwd lng="fr"><![CDATA[tarifs effectifs]]></kwd>
<kwd lng="fr"><![CDATA[comptes nationaux]]></kwd>
<kwd lng="pt"><![CDATA[tributação nacional]]></kwd>
<kwd lng="pt"><![CDATA[receitas fatoriais]]></kwd>
<kwd lng="pt"><![CDATA[imposto de renda]]></kwd>
<kwd lng="pt"><![CDATA[IVA]]></kwd>
<kwd lng="pt"><![CDATA[incidência impositiva]]></kwd>
<kwd lng="pt"><![CDATA[taxas efetivas]]></kwd>
<kwd lng="pt"><![CDATA[contas nacionais]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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