<?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>0124-5996</journal-id>
<journal-title><![CDATA[Revista de Economía Institucional]]></journal-title>
<abbrev-journal-title><![CDATA[Rev.econ.inst.]]></abbrev-journal-title>
<issn>0124-5996</issn>
<publisher>
<publisher-name><![CDATA[Universidad Externado de Colombia]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0124-59962018000200211</article-id>
<article-id pub-id-type="doi">10.18601/01245996.v20n39.09</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Bajos impuestos al suelo e inoperancia del instrumento tributario]]></article-title>
<article-title xml:lang="en"><![CDATA[Low land taxes and ineffectiveness of the tax system]]></article-title>
<article-title xml:lang="pt"><![CDATA[Baixos impostos sobre a terra e inoperância do instrumento tributário]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Bonilla-Sebá]]></surname>
<given-names><![CDATA[Edna Cristina]]></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[Bogotá ]]></addr-line>
<country>Colombia</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2018</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2018</year>
</pub-date>
<volume>20</volume>
<numero>39</numero>
<fpage>211</fpage>
<lpage>229</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_arttext&amp;pid=S0124-59962018000200211&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_abstract&amp;pid=S0124-59962018000200211&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_pdf&amp;pid=S0124-59962018000200211&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen Este artículo muestra que los tributos al suelo, en especial el impuesto predial, son muy bajos en Colombia, a pesar de la potencialidad fiscal de los municipios. Los avalúos están atrasados y, aun así, la tarifa efectiva del impuesto predial no llega al 3 por mil. Además, la estructura de estos impuestos es muy desordenada, y varía considerablemente entre municipios. Muestra la poca relevancia de los impuestos como instrumento para modificar las relaciones factoriales y mejorar la eficiencia de la producción, sobre todo en el campo. Con base en los datos del Censo Nacional Agropecuario 2014 constata la alta concentración de la tenencia de tierra, en área y en unidades productivas, y así como la importancia de la pequeña producción agropecuaria. Señala, además, que el diseño de los impuestos al suelo no contribuye a mejorar la productividad agropecuaria.  JEL:  E61, E62, H25, H26.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract This article shows that taxes on land, especially the property tax, are very low in Colombia, despite the fiscal potential of the municipalities. The appraisals are out of date and even so, the effective rate of property tax does not reach three per thousand. In addition, the structure of these taxes is very disorganized, and varies considerably among municipalities. It shows the slight relevance of taxes as an instrument to modify factorial relationships and improve the efficiency of production, especially in the countryside. Based on the data of the National Agricultural Census 2014, it finds a high concentration of land tenure, in terms of area and productive units, and the importance of small agricultural production. It also points out that the design of land taxes does not contribute to improving agricultural productivity.  JEL:  E61, E62, H25, H26.]]></p></abstract>
<abstract abstract-type="short" xml:lang="pt"><p><![CDATA[Resumo Este artigo mostra que as tributações do solo, em especial o imposto predial, são muito baixas na Colômbia, apesar da potencialidade fiscal dos municípios. As avaliações estão atrasadas e, ainda assim, a taxa efetiva do imposto predial não chega a 0,3%. Além disso, a estrutura desses impostos é muito desorganizada e varia de forma considerável entre os municípios. Mostra-se a pouca relevância da produção, principalmente no campo. Com base nos dados do censo Nacional Agropecuário 2014, constata-se a alta concentração da posse de terra, em área e unidades produtivas, bem como a importância da pequena produção agropecuária. Além disso, o texto indica que o desenho dos impostos do solo não contribui para melhorar a produtividade agropecuária.  JEL:  E61, E62, H25, H26.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[política fiscal]]></kwd>
<kwd lng="es"><![CDATA[impuesto predial]]></kwd>
<kwd lng="es"><![CDATA[productividad agropecuaria]]></kwd>
<kwd lng="es"><![CDATA[distribución del ingreso y de la riqueza]]></kwd>
<kwd lng="en"><![CDATA[Fiscal policy]]></kwd>
<kwd lng="en"><![CDATA[property tax]]></kwd>
<kwd lng="en"><![CDATA[agricultural productivity]]></kwd>
<kwd lng="en"><![CDATA[distribution of income and wealth]]></kwd>
<kwd lng="pt"><![CDATA[política fiscal]]></kwd>
<kwd lng="pt"><![CDATA[imposto predial]]></kwd>
<kwd lng="pt"><![CDATA[produtividade agropecuária]]></kwd>
<kwd lng="pt"><![CDATA[distribuição da renda e da riqueza]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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